Certain provisions of the Companies Acts 1963-2012 require statutory declarations to be completed and filed with the CRO.
Statutory Declarations made in the State
Pursuant to the Statutory Declarations Act 1938, a statutory declaration made in the State is required to be made before either a:
- notary public,
- commissioner for oaths,
- peace commissioner, or
- a person authorised by law to take and receive statutory declarations, such as a practising solicitor (a solicitor entitled to practise in the State).
Statutory Declarations made outside the State
The relevant law is found in section 6 of the Investment Funds, Companies and Miscellaneous Provisions Act 2006, which came into force on 24 December 2006.
Section 6(1) provides that a statutory declaration made in a place outside the State in pursuance of or for the purposes of the Companies Acts is regarded as having been validly made if it is made in such a place before -
- a person entitled under the Solicitors Act 1954 to practice as a solicitor in the State as at the date of the declaration being taken, or
- a person authorised, under the law of that place, to administer oaths in that place, subject to appropriate legalisation or authentication, the requirements as to which vary according to the jurisdiction where the declaration was made, or
- a diplomatic or consular official of Ireland pursuant to the Diplomatic and Consular Officers (Provisions of Services) Act 1993.
"Legalisation" (or "Authentication") means the formality by which the authenticity of a signature on a document, the capacity in which the person signing the document has acted, and where appropriate, the seal or stamp of a person which a document bears, are certified. In practice, this involves the authorities of the jurisdiction where the document was executed certifying these matters to the satisfaction of diplomatic or consular officials of Ireland, which officials in turn certify that the relevant authorities have provided the certification to them.
Follow links for:
(a) Statutory declarations made for the purposes of the Companies Acts in any of the EC Convention Countries
(b) Statutory declarations made for the purposes of the Companies Acts in any of the Hague Convention Countries.
(c) Statutory declarations made for the purposes of the Companies Acts in a jurisdiction that is neither party to the EC Convention nor the Hague Convention
(d) Statutory declarations made for the purposes of the Companies Acts outside the State but before a diplomatic or consular official of Ireland.
Caution: These notes are in general form. In specific cases, it is advisable to consult with your own professional adviser, such as your solicitor, accountant or chartered secretary. CRO is not in a position to advise on the specifics of any case. CRO cannot accept for registration a statutory declaration made in a place outside the State that has not been made in compliance with the provisions of section 6 of the Investment Funds, Companies and Miscellaneous Provisions Act 2006. A professional ought to be consulted if you are in any way unsure as to how a statutory declaration to be lodged with the CRO has to be completed and/or executed.
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