PRESENTERS - TWO POINTS TO NOTE

1.  The share capital content of Form B1 (authorised and issued share capital and list of members) ought to derive from the company's own records, including the register of members, and that the onus is on the company concerned to supply accurate information to CRO on statutory filings. Companies should not simply rely on information previously filed by them with CRO but should ensure that what is submitted as at the effective date on Form B1 tallies with the company's own internal records as to share capital and membership as at that date.

2. If a presenter spots an error in a form that they have filed with the CRO shortly thereafter, they should contact us immediately to prevent its potential registration in error by the CRO. It shouldnot be assumed that in every case the CRO will spot the error and reject it.

FILING DOCUMENTS WITH CRO

If posting an annual return to the CRO it should be sent to CRO, O’Brien Road, Carlow. The office in Carlow is for receipt of postal lodgements only and is not a public office. Alternatively, presenters can hand deliver to the CRO's Public Office in Parnell Square where you will be provided with a receipt for your documents.

The Public Office is open from 9.30am. Personal callers are reminded that the queues can be shorter in the Public Office in the morning time and should consider lodging their documents as early as possible to ensure they can be checked and receipts issued on the day.

Account holders should ensure that there is enough money in the account to cover the transaction before submitting their
documents.

FULLY ELECTRONIC FILING OF ACCOUNTS NOW AVAILABLE - REMINDER

Section 3 and 4 of the Companies (Miscellaneous Provisions) Act 2013, commenced on Monday 10th March 2014.

This Act removes the requirement for accounts documents filed with the CRO to include handwritten signatures of Directors, Auditors etc and instead requires that the signatures appear in TYPED form on each document.

Where accounts with typed names only are delivered to the Registrar, the Act requires them to be certified by a Director and Secretary of the company, in either electronic or written form, stating that each of the accounts documents annexed to the annual return is a true copy of the original.

FILING A B1 ELECTRONICALLY THROUGH CORE:

When filing an e-B1 through CORE, a presenter must tick a box on the B1 to indicate the type of accounts being filed by the company. A corresponding CERTIFICATE will then appear on the signature page and the Director and Secretary can sign for both the e-B1 and accounts on this single page. This will be the case whether the accounts are uploaded as a PDF attachment or annexed to the signature page as a paper document.   A Electronic Filing Agent cannot electronically
sign the accounts certification on the e-B1.

FILING A B1 ELECTRONICALLY THROUGH A SOFTWARE PACKAGE

Software suppliers are currently working on updating their packages to include the account types in the list of attachments and corresponding certificates.  Until the update has been applied please file B1s as normal with accounts containing typed signatures and the relevant certificate signed by the Director and Secretary.

For information on when the new facility will be available please contact your software supplier.

FILING A PAPER B1 AND ACCOUNTS

When filing a paper B1 with accounts containing typed signatures, a CERTIFICATE signed in manuscript by a Director and Secretary must be placed either

a) on each individual document stating that the document is a true copy of the original, or
b) on an “Overall Certificate” in front of the first page of the accounts listing the documents and stating that each is a true copy of the original (see sample of new Overall Certificate on the CRO website at www.cro.ie)

For more information, including information on account types which may be annexed to an annual return, go to:

http://www.cro.ie/ena/file-accounts-electronically.aspx

B1 - ANNUAL RETURNS AND ACCOUNTS - SEND BACK LETTERS - REMINDER

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.