Core Website

From Wednesday, March 6th the CRO will be migrating CORE (www.core.ie) to a new address: core.cro.ie. The old address will continue to work and users will be automatically redirected to the new address.

Where users have bookmarked pages within CORE this may result in them receiving a warning message from their internet browser. If you experience any issues please return to http://www.core.ie, where you will be redirected to the new address core.cro.ie to login.

E-Filed Form C1

The Form C1, Particulars of a Charge created by a company incorporated in the State, can now be filed electronically using CORE. An electronically filed C1 has a filing fee of €40.

Requirements for Completing a Statutory Declaration Abroad

For statutory declarations made outside the State the relevant law is found in section 6 of the Investment Funds, Companies and Miscellaneous Provisions Act 2006. Section 6(1) provides that a statutory declaration made in a place outside the State in pursuance of or for the purposes of the Companies Acts is regarded as having been validly made if it is made in such a place before -

• a person entitled under the Solicitors Act 1954 to practice as a solicitor in the State as at the date of the declaration being taken,or
• a person authorised, under the law of that place, to administer oaths in that place, subject to appropriate legalisation or authentication, the requirements as to which vary according to the jurisdiction where the declaration was made, or
• a diplomatic or consular official of Ireland pursuant to the Diplomatic and Consular Officers (Provisions of Services) Act 1993.

"Legalisation" (or "Authentication") means the formality by which the authenticity of a signature on a document, the capacity in which the person signing the document has acted, and where appropriate, the seal or stamp of a person which a document bears, are certified. In practice, this involves the authorities of the jurisdiction where the document was executed certifying these matters to the satisfaction of diplomatic or consular officials of Ireland, which officials in turn certify that the relevant authorities have provided the certification to them.

Please note that it is advisable to consult with your own professional adviser, such as your solicitor, accountant or chartered secretary as CRO is not in a position to advise on the specifics of any case. Please see information leaflet no. 20 for more detailed information.

Publication of Companies Bill - 21st December 2012

The Companies Bill was published on 21st December 2012 by the Minister for Jobs, Enterprise and Innovation, Mr. Richard Bruton TD. The Bill proposes many changes to Company Law and consolidation of the various Companies Acts. It will still be some time before enactment and the Bill may undergo some changes. The Bill does not yet have legal effect.

Link to Companies Bill 2012 and explanatory memorandum to the Bill.

B1 - 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.

CRO Customer Accounts

All Customer Account details, including recent transactions and statements, are now available on-line in www.CORE.ie. Since 1 January 2013, the CRO does not issue Customer Account statements by post. In order to view your Customer Account details on-line, if you have not already done so, you will need to register in CORE by clicking on https://core.cro.ie/Main/register_iri.jsp

Once registered, you can view your transactions by clicking on My Accounts/ Add/ and by entering your customer number and PIN. You will only need to do this once and all of your details will be available each time you log in to CORE. The new facility offers Account holders a range of additional features such as the facility to view up-to-date transactions and the current balance, to open a statement either in Excel or in a printable format which replicates the old Statement, to access all statements since the account was opened, to deposit funds or open a new account on-line.

A new Customer Account can be opened on-line at https://www.cro.ie/search/NewCustomer.aspx.

The Account can be topped up using a Credit Card and can be used to pay for filing fees and penalties when filing submissions electronically through CORE.