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Reporting

This section outlines the obligations placed upon companies by the Companies Acts in relation to annual returns and other returns. The CRO's late filing penalty system, and enforcement procedures are also discussed.


Requirement to attach timely accounts to an annual return

This document deals with the accounts requirements when making an annual return.

Late filing penalty and company restorations

This document outlines how the late filing penalties will be applied in the case of company restorations.

Late Filing Penalties And Date Of Accounts

Some sections of the Company Law Enforcement Act, 2001 (CLEA) relating to the filing of annual returns at the Companies Registration Office came into effect on 26th October 2001.

Enforcement – Company Law

This item deals with the enforcement responsibilities of the Office of the Director of Corporate Enforcement (ODCE) under the Companies Acts.

Restoration of a Company to the Register

This section deals with the procedures for restoring a company to the Register of Companies.

Requirements following Incorporation of a Company

This section gives an overview of the obligations following the incorporation of a company in the state

Statutory Returns regarding Shares and Capital

This section deals with forms to be submitted to the Companies Registration Office.

Annual Returns and Accounts - Companies

This section gives details of what must be included in the accounts for different types of companies.

Annual Returns and Accounts - Group Accounts

This section gives details of what must be submitted with the Annual Returns for Group Accounts.

Enforcement - Company Registration

This item deals with the enforcement procedures used by the Companies Registration Office in dealing with companies who fail to make statutory returns.

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