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BUU44660 Company and Business Law

5 ECT credits - (Semester Two Module)



Module Outline

This module aims to provide a basic understanding of core legal principles, progressing to an understanding of the common law and legislative framework governing Companies and Businesses. The module will enable students to understand the importance of law and compliance in the world of business and commercial enterprise. For the purpose of the ACCA and ACA exams, the aim is to provide an understanding of areas which will assist the student later as a practitioner in the field of accounting.

The module should enable students to understand how the law works in practice through analysis of relevant jurisprudence and academic commentary. The module is designed with an appreciation of the knowledge base of the students involved and with that in mind will begin with the basics of law to include the structure of court system and how to interpret cases and gradually build toward the more complex areas of law and statue that regulate business organisations in all their myriad forms. The classes will be taught by way of theory and practical problem questions, worked through in class

Learning Outcomes

Having successfully completed this module, the student should be able to:  

  1. Understand and explain the structure of the courts in Ireland and the main sources of law and their respective importance.
  2. Understand the different fields of civil and criminal law.
  3. Develop an understanding of the applicable legal rules and principles in the areas of Tort law, Contract law and Employment law.
  4. Understand the common law and statutory legal framework governing the formation and regulation of different types of commercial organisations.
  5. Understand the implications of the Companies Act 2014 and the changes for the New Model Private Limited Company
  6. Be able to discuss what is meant by Separate Legal Personality and when can this be disregarded.
  7. Distinguish between various types of Company Officers including Directors, their authority and function, Secretaries and Auditors.
  8. Be able to explain the common law and statutory obligations and duties placed on the various types of directors, secretaries and company accountants.
  9. Understand the law governing agencies and promotors, their duites, obligations and potential liabilities.
  10. Understand the legal sanctions for breach of these duties and obligations particularly restriction and disqualification.
  11. Distinguish between the various types of capital and financing of companies
  12. Be able to identify how the law deals with commercial insolvency and discuss procedures such as receivership, liquidation and examinership, identifying their respective merits and limitations and be able to discuss when and how they operate in law.
  13. Explain what the law means by “Winding upon just and equitable grounds”.
  14. Be able to discuss criminal conduct in the commercial sphere, most notably topics such as insider dealing, money laundering and market abuse.
  15. Critically assess legal problems presented by identifying the relevant area of law, the legal issues that arise and applying the correct legal rules to the facts to arrive at a logical reasoned legal opinion.

Textbook and Readings

Required textbooks:
Required core course textbooks:

  • Brian McMahon and William Binchy, “Law of Torts” (Bloomsbury Professional, 4th edition, 2013)
  • Robert Clark, “Contract Law in Ireland”, (Roundhall Publishing, 8th edition, 2016)
  • Anthony Thuillier, “Company Law in Ireland, The Core Text Series” (Clarus Press, 2nd edition, 2015)

Recommended Reading:

  • The Companies Act 2014 (available online)
  • Unfair Dismissals Act 1977

Module Prerequisite



An individual term test – 20%
Final examination – 80%