Module Overview

Company Law

The aims of this module are to provide a knowledge and understanding of company law for an accountant in
business. This knowledge and understanding will enable the student to liaise effectively with legal advisers,
limit the legal exposure of the business and conduct business through and with companies. As law is an
ongoing and dynamic subject the syllabus content will be expanded or modified, as the case may be, to
reflect developments in the law set out in this Modul

Module Code

ACCF H2017

ECTS Credits


*Curricular information is subject to change

Company Administration

Types of Business Structure: Seperate legal personality: Appointment and removal of directors. Directors' duties. Authority ofdirectors, registered person and secretary to bind the company. Appointment, removal and duties of company secretary.Transactions between directors and the company. Restriction and disqualification orders. Shareholders’ and directors’ meetingsand resolutions.:Minority rights. Director of Corporate Enforcement.

Share Capital

Types of shares. Remedies for misstatements in prospectuses. Transfer and transmission of shares. Issue of shares, including ata discount and premium. Rights issue and bonus issue. Mortgages, liens and forfeiture of shares. Capital maintenance: reductionof capital, financial assistance for purchase of own shares, purchase of own shares. Alterations to capital. Variation of classrights. Shareholder agreements. Dividends. Market Abuse. Role of the Irish Stock Exchange

Auditors and Financial Statements

Rights, duties and liability of Auditors. Appointment, removal and resignation of auditor. Directors' and Auditor's report.Requirement to prepare financial statements and keep accounting records.

Company Borrowing

Debentures. Fixed and floating charges. Registration and priority of charges. Appointment of receiver and its effect. Powers andduties of receiver

Company Investigations and Court Protection

Types of investigation. Appointment, powers and duties of examiner. Court protection. Examination process. Scheme ofarrangement and approval. Examiner's remuneration, costs and expenses.

Module Content & Assessment
Assessment Breakdown %
Formal Examination70
Other Assessment(s)30