The onus rests with a company and its officers when completing a statutory submission to ensure that documents submitted to the Companies Registration Office (CRO) pursuant to the Companies Act 2014 are fully, accurately and properly completed. Section 898(1) of the 2014 Act, empowers the Registrar of Companies to serve a notice on a company rejecting non-complying documents that are required to be authorised or delivered to the Registrar under the Act that fail to comply with the relevant requirements of the Act. The company is provided with the opportunity to rectify and resubmit the document within 14 days.
Section 876(1) of the 2014 Act further provides that where a person in purported compliance with any provision of the Act, answers a question, provides an explanation, makes a statement or completes, signs, produces, lodges or delivers any return, report, certificate, balance sheet or other document that is false in a material particular, and he or she knows that it is false or is reckless, they are in breach of the Act and are guilty of a category 2 offence and for greater maximum penalties in certain cases.
A company is required to have a registered office in the State to which all communications and notices may be addressed pursuant to section 50(1) and section 50(6) of the Act makes a breach of this requirement by the company or an officer of the company a category 4 offence. A company must notify any change in the location of its registered office within 14 days by sending a completed Form B2 to the CRO.
Summary proceedings for an offence under section 876(1) and 50(6) of the 2014 Act may be brought and prosecuted by the Director of Public Prosecutions or the Director of Corporate Enforcement.