Place of Business

Documents Required

Accounting documents

Companies, other than private companies, operating a place of business in the State are required to file with the CRO:

balance sheet
profit and loss account
directors' report
auditor's report

If the company is a holding company group accounts should be furnished.

External companies which are credit institutions and which establish a place of business in the State are required to file accounts under Regulation 14 European Communities (Credit Institutions: Accounts) Regulations 1992.

The accounts should be accompanied by Form F7. If the accounts are produced in a language other than English or Irish a certified English translation must also be attached.

Link to Forms Page Link to Fees Page

Mortgages and Charges

Companies registered as foreign companies are required to register particulars of charges on, and receivers of, their property in the State. For further information on procedures to be followed and the forms to be used, see Mortgages and Charges.

Other Changes

Changes in memorandum and/or articles of association, change in name, capital, etc. Memorandum and/or articles of association must be certified and where required authenticated as set out in information leaflet no. 5. See also Certification of translations on this leaflet.
File Form F2 within 21 days.

Changes in directors/secretary or their particulars
File Form F3 within 21 days.

Change in person(s) authorised to accept service of process or change in address of principal place of business
File Form F4 within 21 days.

Termination of a Place of Business

Where a company registered under Part XI of the Companies Act 1963, ceases to have a place of business in the State, a notice of cessation should be filed. As there is no prescribed form, the notice should be on company headed notepaper and signed by the authorised person.

All forms must be signed by the person resident in this state who is authorised to accept service of process on behalf of the company.