The Companies Act 2014 commenced on the 1st June 2015.

One main change to Receiverships is that a receiver no longer has to advertise in a newspaper.

A company which is in receivership has had a receiver appointed, who is realising and receiving its assets and/or managing its affairs in the hope that debts outstanding to the debenture holder, which appointed him/her can be met.

A receiver may be any person who is neither a body corporate nor an undischarged bankrupt. He/she may be appointed by the Court or out of court to act as receiver of the property of a company. He/she will apply its benefits, rights, interests as directed and will account for his/her receipts and payments during the period of his/her appointment. The duties of a receiver are normally set out in the instrument under the terms of which he/she is appointed and are also set out in Part 8 of the Companies Act 2014.

Links to Forms and Information Leaflets

Forms to be filed for receiverships

Forms to be filled   Filing fee Time for delivery Periods to be covered
E8 Notice of appointment of Receiver  €15.00 Within 7 days of appointment  
E9 Receivers abstract  €15.00 Within 30 days of period end Abstracts to be submitted every six months or any lesser period to end date
E11 Notice of cessation of Receiver  €15.00 On ceasing to act  
E10 Statement of Affairs  €15.00 Within 2 months of receipt by receiver Not applicable to all receiverships. (Only submitted for certain

receiverships S.430).


One main changes for examinerships in New Companies Act is that examiners must be qualified.

A company which is in examinership is under scrutiny by an examiner so that he/she can report back to the High Court or Circuit Court with proposals for the company's survival. If a company qualifies as a small company under section 350 of the Act, the examinership may be remitted to the Circuit Court.

To qualify as a small company two of the following three conditions must be met:

Balance sheet total not exceeding €4.4m
Turnover not exceeding €8.8m
Employees not exceeding 50

 Qualification of examiners

A person shall not be qualified to be appointed or act as an examiner of a company unless he or she would be qualified to act as its liquidator (but disregarding for this purpose the requirements of section 634 concerning professional indemnity cover). A person who acts as examiner of a company when he or she is not qualified to do so shall be guilty of a category 2 offence. Please see section 5.1 in Information leaflet no 38

Documents to be Submitted    Filing Fee  Time for Delivery
E24 Notice of application for appointment of Examiner  €15.00 Within 3 days of presentation of petition
Court Order Notice of appointment of interim examiner  €15.00 Within 3 days of appointment
Court Order Notice of appointment of examiner  €15.00 Within 3 days of appointment
Court Order Order to cease examinership or Order to approve scheme  €15.00 Forthwith