Statutory Declarations
Certain provisions of the Companies Act 2014 require statutory declarations to be completed and filed with the CRO.
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).
The relevant law is found in section 886 of the Companies Act 2014.
Section 886 provides that a statutory declaration made in a place outside the State in pursuance of or for the purposes of the Companies Act 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.
*Where a declaration is made before a solicitor entitled to practice in the State but made outside the State, a certified copy of the practicing certificate should be submitted together with the declaration for verification purposes.
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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 886 of the Companies Act 2014. 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.