Blog, Compliance

CEA Strategy 2026–2028: What You Need To Know

Close-up of business people wanting to put two pieces of puzzle together.
Close-up of business people wanting to put two pieces of puzzle together.

By Bébhinn Egan, 16th February 2026

The Corporate Enforcement Authority (CEA) has recently released its Strategy Statement 2026–2028, setting the tone for the next phase of company law compliance and enforcement in Ireland. For company directors, this Strategy outlines what to expect in terms of regulatory scrutiny, governance obligations, and how Ireland intends to maintain a world‑class company law framework.

Key Takeaways

1. Stronger enforcement of company law obligations

The CEA plans to enhance enforcement through:

Continuous improvement in investigative processes

Directors should expect:

  • More proactive supervision of insolvency cases
  • Higher scrutiny of director behaviour in insolvent companies
  • More consistent use of disqualification/restriction measures

More technology‑driven investigations

The Authority will invest heavily in:

  • Digital forensics
  • Advanced case management systems
  • Data‑sharing with the CRO
  • Exploration of AI tools in enforcement workflows

This will make it easier to detect patterns such as:

  • Repeat directorships involving failed companies
  • Non‑filing or late filing trends
  • Suspicious changes in company ownership or structure

Companies will need to ensure that statutory filings, governance records, and directorship conduct are watertight.

2. More guidance and clearer expectations for directors

The CEA will expand its advocacy and educational output. Past guidance included:

  • Early warning signs of insolvency
  • Directorship PPS number requirements
  • Accepting directorships safely
  • Understanding restriction and disqualification

Expect more targeted, practical guidance addressing:

  • Directors’ duties from incorporation onward
  • Common compliance mistakes in new companies
  • Governance obligations for SMEs and micro‑companies
  • Insolvency triggers and how directors should respond

This is highly relevant for:

Strengthening Ireland’s reputation for safe incorporations

With over 92% of Irish enterprises classified as micro‑companies, good governance in early‑stage companies is crucial.

The CEA’s strategy aligns with national policy aimed at:

  • Reducing red tape
  • Supporting high‑quality corporate governance
  • Tackling white‑collar crime
  • Maintaining Ireland’s international credibility as a safe place to register companies

Corporate Insolvency

Insolvencies are rising again after pandemic lows. Recently:

  • Insolvency numbers have returned to pre‑Covid levels
  • Most failures relate to rising costs and international uncertainties
  • Director behaviour in insolvent companies is under tighter review

For directors:
Expect more oversight of:

  • Books and records compliance
  • Director conduct pre‑liquidation
  • Transactions with connected parties
  • Timeliness in taking action during financial distress

The CEA’s Three Strategic Goals

1.   Optimising Enforcement

  • Higher quality, more consistent enforcement
  • New digital tools and data-sharing improving detection
  • Enhanced legislative feedback loop (CEA influencing future company law reforms)

Impact: Expect a cleaner, more predictable enforcement landscape: good companies benefit, bad actors face faster intervention.

2.   Empowering Stakeholders

  • More accessible guidance
  • More digital communication tools
  • Better education for first‑time directors
  • Greater engagement with professionals (accountants, CS agents, advisers)

Impact: Directors will better understand their duties starting from incorporation.

3.   Investing in People

  • More skilled investigators, lawyers, and digital forensic staff
  • Stronger capacity to manage growing company numbers
  • Continued development of a highly professional enforcement body

Impact: Faster responses, more expertise, more credibility in enforcement.

Conclusion

The CEA’s Strategy 2026-2028 marks a significant step forward in creating a safer, more transparent, more compliant corporate environment in Ireland.

Ireland remains one of the most attractive countries in Europe to incorporate but with that comes responsibility. The CEA’s strategy ensures that those responsibilities are understood, supported, and, when necessary, robustly enforced.

Disclaimer: This article is for guidance purposes only. It does not constitute legal or professional advice. No liability is accepted by Company Bureau for any action taken or not taken in reliance on the information set out in this article. Professional or legal advice should be obtained before taking or refraining from any action as a result of this article. Any and all information is subject to change.

Bébhinn Egan