Overview of Irish Law

The Overview of Irish Law course comprises five modules and is designed to give you an overview of the principal areas of Irish law that are likely to concern you in your work as an accountant.

Although the course material has been carefully prepared by the authors, neither the CPA Ireland nor the course authors or any persons involved in the preparation of this material accept legal responsibility for its contents or for any consequences arising from its use. The course material should not be relied on as a substitute for specialised professional legal advice in connection with any particular matter.

The first module gives a broad explanation of Irish law, including its various sources and the court system in which legal disputes are determined. It distinguishes between civil and criminal law and discusses the significance of Ireland’s membership in the European Union.
The second module covers contract law, perhaps the most important part of civil law. It illustrates what makes a valid contract and what happens when one party fails to carry out their promise.

Continuing with civil law, the third module examines the law of tort — and negligence in particular. Negligence in the professional arena is, of course, of great concern to accountants, as it is for other professionals, and it is given separate consideration before going on to discuss remedies and defences applicable to an action for negligence.

The course then goes on to look at the different types of business: sole traders, agents, companies, and partnerships. Module 4 describes the principal legal considerations applicable to each, including statutory regulation, and explains the basis for understanding the authority and liability of an agent, partner or director as each acts for the business.

The final module considers what happens when a business runs into financial difficulties. In respect of companies, this module covers company voluntary arrangements, administration, and receivership as well as liquidation and striking off. In respect of individuals, including partners, it looks at individual voluntary arrangements and bankruptcy.

Please note: After you have purchased the online Overview of Irish Law course, you will receive your log-in instructions. This will then enable you to complete the online course.

Should you have any questions at all on the process, please contact Milena Delany in the Member Services Department mdelany@cpaireland.ie