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Annual Return

An annual return (Form B1) is a document setting out certain prescribed company information which is required to be delivered by an Irish company, whether trading or not, to the CRO once at least in every calendar year.

External (foreign) companies have separate filing requirements whether they are a Branch or Place of Business.

Accounts certification, filing fully electronically

Section 3 and 4 of the Companies (Miscellaneous Provisions) Act 2013 commenced on Monday 10th March 2014. This Act removes the requirement for accounts documents filed with the CRO to include handwritten signatures of Directors, Auditors etc and instead requires that the signatures appear in TYPED form on each document. For more information, please see Accounts Certification.

Annual returns and accounts - SEND BACK LETTERS

Where an annual return is sent back by CRO for correction or for fees, Section 249A, Companies Act 1990, requires that the errors/omissions must be corrected and a fully compliant document delivered to the CRO within 14 days.

If a fully compliant document is not delivered to the CRO within 14 days, the original document will be deemed not to have been delivered to the Registrar. The re-submitted document will then be treated as a fresh submission, potentially resulting in the company incurring late filing penalties and losing any entitlement to claim audit exemption for two years.