Electronic B1
The CRO has put in place a system which allows annual returns (Form B1) to be signed and filed wholly electronically.
The system is open to any company using an approved secretarial software package. Currently the CRO is in discussions with the following service providers about incorporating this feature into their secretarial packages:
Any software company wishing to supply suitable software to clients should download and read the specifications attached below and contact Electronic Filing Section.
The verification of returns will operate through the registration by the CRO of presenters who will send in the returns using electronic signatures assigned to company officers (directors and secretary).
Presenters
A person or firm that wishes to file returns on behalf of clients will register as such with the CRO. Presenters will use a high level of security in sending in returns such that the CRO will be able to prove the identity of the sender for any return.
Signatures
A director or secretary who wishes to sign returns electronically will:
- apply to the CRO for a CRO ID for identification purposes and for a PIN for use as a signature (Form J2);
- notify the CRO of any registered presenter whom they authorise to file returns containing their signature (Form J3).
The CRO ID and PIN of each officer will be forwarded to his or her home address.
Link to Forms Page
It is a matter for company officers to ensure that their CRO ID and PIN are not improperly used.
Documents That:
- are furnished by a presenter who has been duly authorised by a company officer and
- contain the CRO ID and PIN of that officer,
have been signed by that officer in accordance with the Companies Acts and the Electronic Commerce Act 2000.
What do I need to use this service?
In order to avail of this service, presenters will need the following:
- an Account with the CRO which must be in credit; See Opening an Account
- a company secretarial software package which supports this functionality; currently the CRO is working with Datacare Software, ICSA Software, Relate Software and others about supplying this feature;
- access to the internet;
- a digital client certificate which is used to electronically identify a presenter; on successful processing of your application, the CRO will issue the contact person named on this form with a personal digital certificate by e mail. The CRO will be the Certificate Authority (CA) for this certificate. A personal digital certificate is equivalent to a identity card and is to be used in conjunction with the appropriate secretarial software product. It will verify the identity of the sender of the relevant electronic documents.
- to be registered as a presenter using a Form J1;
- Each director or secretary who will sign returns will need to obtain a director/secretary CRO ID and PIN using Form J2;
- Each director or secretary who will sign returns will need to authorise a presenter to file on their behalf using Form J3. Appointing a firm by its firm name to be the authorised agent of a company is an appointment by the person concerned of those persons who shall from time to time during the currency of that appointment be the partners in that firm as from time to time constituted and includes any firm resulting from a merger of the appointed firm with another firm or firms. Where an individual is appointed by a person as his/her authorised agent, this not only authorises the agent to act in a personal capacity but also authorises him/her to act as agent while a partner or employee of any firm which he/she may join during the currency of the appointment.
How does it work?
- The presenter prepares an annual return as usual using a company secretarial software package which supports e-filing to the CRO.
- The return will be signed using the director/secretary CRO ID & PIN supplied, using a mechanism provided by the supplier of the secretarial software.
- Instead of printing the annual return form, you now select a send option. This will send the return electronically signed to the CRO. Your own software will supply a cover sheet for sending in with any attachments e.g. Accounts.
- You will be able to check the status of your returns using your secretarial software. Any returned documents will also be notified through your secretarial software, how this is done depends on the secretarial software package used. All attachments must be received within 28 days of receipt of the electronic message. Where attachments are required and not received within the 28 days the document will be deleted and deemed not received.
What if a director or secretary wishes to withdraw from the scheme, or terminate notice of appointment of a particular presenter?
This can be done using Form J4.
Link to Forms Page
How is the service paid for?
A debit will be made to the presenters CRO account when the submission is registered, i.e. when the document has been checked and accepted by the CRO.
When is a return deemed received in the CRO?
A return will be deemed received when the attachment cover page with any required attachments are received in the CRO. This must be within 28 days of the receipt of the electronic message in the CRO.
What if late penalties apply?
The late filing fee if any will be calculated and fixed as at the time the electronic message is received in the CRO. The amount of any late filing penalty will be notified through your own secretarial software package. No late filing penalty will be debited until the accounts are received.
Do I have to use a secretarial software package?
The annual return form is complicated and the specification for the data file to be transferred to the CRO is accordingly difficult to develop locally.
Furthermore a significant number of secretarial companies are already using software packages and would not wish to develop separate systems.
The CRO has nowl developed a web based annual return form which can be used by any company not using a package. You must register with CORE
. There is no fee for registration.
We have also established a test site so that anybody who wishes to develop their own filing software may do so using the full specification.
Will the specification for the file structure change?
The file structure and layout has been developed using a standard data format called EDIFACT and specifically the REGENT (REGistration of ENTerprises) message format.
The CRO is involved in the development of crXML, an XML standard which will serve a similar purpose. This standard is being developed in consultation with the secretarial software companies.
When it is completed a new standard for the document layout will be published. That is not likely to happen for at least a year and we will probably operate an extended dual format for some time after that.
Can a company be its own presenter?
Yes. The two separate functions will still be retained in that there will be an authorised presenter and an electronic signature but there is no reason why a director could not authorise his or her own company to file the returns.
Why can I not file accounts electronically?
We do not yet have a fixed format for accounts.
The XBRL initiative, a project to define a standard format to file accounts data, is supported by the CRO and when a format for accounts in compliance with the Irish Companies Acts is developed we will be pleased to accept accounts electronically. We are in discussion with the accountancy profession to that end.
What if I have any other questions?
You can email us at Electronic Filing Section.
Terms and Conditions
This page details the terms and conditions applicable to filing documents wholly in electronic form with the CRO.
Forms required for registration
- J1 - Application to act as a filing Agent.
- J2 - Application for secretary/director CRO identification number (CRO ID) and Personal Identification Number (PIN) for purposes of electronic filing of CRO forms. (Each director/secretary needs to complete)
- J3 - Authorisation of agent. (Each director/secretary needs to complete)
- J4 - Changes to electronic filing authorisations.
Link to Forms Page
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