Updated guidance and frequently asked questions on Section 90(2) of the Companies Act, 2008

Disclaimer – Legislative and Regulatory Changes

This Guide is intended to provide general guidance on the application and interpretation of section 90 of the Companies Act, 2008, and related requirements, based on the legislation, regulations and other relevant requirements applicable at the time of its preparation.

Users are cautioned that legislative, regulatory and other relevant developments may have occurred after the content of this Guide was finalised and may not be reflected in the Guide. Users should therefore ensure that they consider the latest applicable legislation, regulations, regulatory notices, standards, guidance and other authoritative sources when applying the requirements discussed in this Guide.

This Guide is provided for information and guidance purposes only and does not constitute legal advice or a substitute for obtaining professional advice. SAICA accepts no responsibility for any loss or consequences arising from reliance on the Guide without considering subsequent legislative or regulatory developments.