Company

The Companies Act 2014 imposes a number of obligations on companies to make returns to the CRO within specified time limits. The following paragraphs outline the principal post-incorporation requirements of companies together with the procedures for the registration of a change of name and requirements for the submission of the most common statutory returns. Practically all post-incorporation documents submitted are subject to filing fees.

These guidelines do not purport to be an exhaustive list of post-incorporation requirements. For many purposes it is advisable to consult the Acts, Regulations, your solicitor and/or accountant, prior to the submission of statutory returns.

  • Annual Return Information: Information on Annual Return Dates (ARD). Please see Information Leaflet no. 23.
  • Mortgages: Information on filing Mortgages and Charges and the forms required to satisfy a charge.
  • Mergers and Divisions: It is possible under Companies Act 2014 to merge and divide companies.
  • Registered Office Change: Notification must be submitted to the CRO where the registered office of a company has changed.
  • Officer Change Information: Where there has been a change in the details of a company officer, details should be submitted to the Companies Office. Some of these forms can be filed online for free.
  • Officer Address information: In limited circumstances, the address of a newly appointed director can be omitted and the registered office address supplied instead.
  • Company Name Change: A company can change it's name by special resolution.
  • Type of Company Change: Companies can change their status from limited liability to unlimited and from private to public and vice versa.
  • Register Location Change: Where the location of the registers have changed the CRO should be notified eg. register of members, debenture holders.
  • Share Capital Change: Information on the forms to be submitted where there has been a change in the share capital. Where there has been a transfer of shares, there is no need to inform the CRO at the time of transfer. Revenue however should be informed using a Stock transfer form. 
  • Summary Approval Procedure: This procedure covers several different areas of the Act and the procedure permits certain restricted activities that otherwise be prohibited.
  • Constitution Alteration (Memo & Arts Change): Information on the forms required to be submitted where there has been a change to the M&A (constitution) of a company.
  • Issue of Prospectus: Information on forms to be submitted for prospectuses.
  • Conversion - Private limited by shares companies incorporated under the old Companies Acts are required to convert to a new company model being introduced by the Companies Act 2014. Such companies must choose to register as either a LTD company or a DAC (Designated Activity Company).
  • Suffix change - The Companies Act 2014 is imposing a requirement on certain company types to include their company type as part of their company name. This affects Unlimited Companies, Companies Limited by Guarantee and Designated Activity Companies registered under the old Companies Acts (unless they have an exemption).