The Companies (Miscellaneous Provisions) Act 2009 was signed into law on 23 December 2009.

Sections 1, 2, 3 (a) to (h) and 4 commenced when the Act was signed on 23 December. These Sections relate to the use by certain companies of US GAAP in Ireland, costs of company investigations, a new definition of “recognised stock exchange”, the creation of a new type of purchase called an “overseas market purchase” and changes to provisions on Committee memberships of the Irish Auditing and Accounting Supervisory Authority (IAASA).

The other sections of the Act (the remainder of Section 3, and Section 5 dealing with migration of fund companies into Ireland and changes to the UCITS Regulations) will be commenced by separate commencement order.