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Documents to be annexed to annual return.
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128.—(1) Subject to the provisions of this Act, there shall be annexed to the annual return—
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(a) a written copy certified both by a director and by the secretary of the company to be a true copy of every balance sheet laid before the annual general meeting of the company held during the period to which the return relates (including every document required by law to be annexed to the balance sheet); and
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(b) a copy certified as aforesaid of the report of the auditors on, and of the report of the directors accompanying, each such balance sheet; and
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(c) where any such balance sheet or document required by law to be annexed thereto is in any language other than the English or Irish language, there shall be annexed to that balance sheet a translation in English or Irish of the balance sheet or document certified in the prescribed manner to be a correct translation.
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(2) If any such balance sheet as aforesaid or document required by law to be annexed thereto did not comply with the requirements of the law as in force at the date of the audit with respect to the form of balance sheets or documents aforesaid, as the case may be, there shall be made such additions to and corrections in the copy as would have been required to be made in the balance sheet or document in order to make it comply with the said requirements, and the fact that the copy has been so amended shall be stated thereon.
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(3) If a company fails to comply with this section, the company and every officer of the company who is in default shall be liable to a fine not exceeding £100.
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For the purposes of this subsection, “officer” shall include any person in accordance with whose directions or instructions the directors of the company are accustomed to act.
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(4) This section shall not apply to—
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(a) a private company; or
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(b) an assurance company which has complied with subsection (4) of section 7 of the Assurance Companies Act, 1909; or
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(c) a company, not having a share capital, which is formed for an object that is charitable and is under the control of a religion recognised by the State under Article 44 of the Constitution, and which exercises its functions in accordance with the laws, canons and ordinances of the religion concerned.
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(5) (a) The Commissioners of Charitable Donations and Bequests for Ireland may, if they think fit, by order exempt, either altogether or for a limited period, from the application of this section a specified company, formed for charitable purposes, not having a share capital.
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(b) The Commissioners may by order revoke an order under paragraph (a).
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(c) A sealed copy of every order of the Commissioners under this subsection shall be delivered by the company to the registrar of companies for registration within fourteen days of the making of the order.
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(6) Nothing in this section shall operate to require the balance sheet of a private company or any document or report relating thereto to be annexed to an annual return.
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(7) Proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.
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