FAQ regarding EFAs and Mandatory E-Filing

Changes specific to Electronic Filing Agents as a result of S.I. 458 of 2016

You may be aware that from the 1st June 2017 B2’s, (change of registered office), B10’s (Change in director/secretary information), B1’s (annual return and financial statements) & B73’s (change in ARD date) MUST be filed electronically.

There are no changes in relation to the electronic filing of B2’s, B10’s and B73’s. However, you should be aware that from 1st June 2017, the B1 form must be paid for by credit/debit card or CRO customer account. In addition, financial statements must now be uploaded. Paper financial statements cannot be submitted to the CRO from June.

Q1. As an electronic filing agent, will I still be able to submit paper financial statements?

A1. No. All financial statements must be submitted online. As an Electronic Filing Agent (EFA) you should also be aware that, as there is a requirement for financial statements to be uploaded, you will no longer be able to deliver originally signed financial statements with the B1 patch page.

Q2. How do I certify that the financial statements are correct?

A2. Where you sign a B1 as an EFA, you will now need to file an overall certification signed by the director and secretary (wet signature) and this must be delivered to the CRO with the patch page.  A sample overall certification can be obtained at Filing Accounts Electronically webpage.  

Links: Electronic Filing Agent page