Dáibhí O'Leary is Legal Director in the Company Compliance and Governance Group of Arthur Cox LLP. Prior to joining that firm in 2007, he trained and qualified as a chartered accountant with KPMG, working as a statutory auditor. He contributed the chapter on Financial Statements, Audit and Annual Return to Courtney, The Law of Companies, (4th ed, 2016) and has contributed to Mac Cann & Courtney, Companies Acts 1963-2012 (2012) and to Bloomsbury Professional’s Guide to the Companies Act 2014 (2015), as well as contributing regular company law updates to Bloomsbury Professional Online.