What's New 2016





Please note:

(1) Under Section 343(7), Companies Act 2014, a company whose annual return should have been delivered before 1 June 2015 CANNOT apply to the District Court for an extension of time to file that annual return.

The Registrar WILL OBJECT to any application where the annual return should have been delivered prior to 1 June 2015.

(2) Under District Court Rules - Para(4), SI No 256 of District Court (CA2014) Rules 2015, the Affidavit to the District Court must explain why it was not possible to prepare the annual return and set out, and verify, any facts supporting the reasons why the annual return was not delivered to the Registrar on time.

The Registrar reserves the right to object to any application where the reasons provided in the Affidavit and the supporting facts do not explain or verify why it was NOT POSSIBLE to deliver the annual return on time.

(3) A dissolved company does not have a legal existence until such time that it is restored to the Register.

The Registrar WILL OBJECT to any application made by a dissolved company for an extension of time.

Please see May ezine



Signing CRO Forms with ROS Digital Certificates has changed from java to javascript

CRO is now aligned with Revenue’s javascript requirements

  • No need to change - just log in as normal
  • Users should not experience any disruption, however if you do please follow this link to the ROS website for guidance on how to ensure your ROS Digital Certificate is stored in your browser https://www.ros.ie/helpcentre/help.html 

For more information please go to: https://www.cro.ie/Services/E-Filing/Digital-Signing-Certificate

Please ensure you use the same browser to login to CORE as you do for Revenue/ROS.

Disruption to CRO Website 25th April

The CRO website will experience possible disruption from 1pm to1.30pm on Monday 25th April due to essential maintenance. CORE - www.core.ie will not be affected by this change. CRO apologises for any inconvenience caused.

Freedom of Information Act 2014

The Freedom of Information Publication Scheme for the Companies Registration Office is available on the FOI webpage. Information regarding the FOI Disclosure log and future CRO Procurement will be posted in this area of the website.


Mortgage/Charge Certificates will be issued as “digitally certified” documents commencing 13 April. These Digital Certificates will replace the paper Mortgage Certificates currently posted out to presenters. The Digital Certificates will be emailed as a pdf document to the email address entered in the “Presenter Details” section of the eform submitted to register the charge. This will facilitate immediate receipt of certification by the presenter as soon as the charge has been registered.

Format of Digital Certificate
The format of the Certificate of Charge will not change and the Digital Certificates will contain all of the information currently displayed in the paper Certificates. The signature of the officer registering the charge on behalf of the Registrar will appear on the Digital Certificate.

Census 2016

Central Statistics OfficeCensus 2016

The 2016 Census takes place on April 24th. Please see www.census.ie for more information.


Obligations in preparing and filing an annual return - Deadline and Public Holidays

Under the Companies Act 2014, when the deadline for filing any document with the CRO falls on a non-working day, the deadline automatically moves on to the next working day. Therefore any annual return that has a filing deadline falling between 25 March (Good Friday) and 28 March (Easter Monday) will be treated as received on time if delivered to CRO on Tuesday, 29 March, or submitted electronically by midnight on Tuesday, 29 March.  The annual return of a company is required to be made up in every year to a date which is not later than its Annual Return Date (ARD).

  • An annual return must be delivered to the CRO not later than 28 days after its effective date. This means that if an annual return is made up to a date earlier than the company's ARD, it should be delivered to the CRO within 28 days after that earlier date.
  • If the 28 day filing period expires on a Saturday, Sunday or public holiday, the 28 day period is extended to the next working day.
  • Where financial statements are required to be attached to the return, the filing deadline is either the company's ARD plus 28 days or the company's financial year-end plus nine months and 28 days, wherever is the earlier.  

15th March 2016 ROS Certs issues now resolved

To all customers: The technical issues with ROS certs have now been resolved. Thank you for your co-operation in this matter. Please notify electronic.filing@djei.ie if you are experiencing any problems.

14th March: Technical Issue with ROS Certs

To all customers: There is a technical problem with the application of ROS certs to e-filed documents. We are working to resolve this problem. Please notify electronic.filing@djei.ie if you are experiencing this problem. 

Digitally Certified Documents for Mortgages/Charges

CRO will commence issuing all Mortgage Certificates as “digitally certified” documents early in Quarter 2. These will replace the paper Mortgage Certificates currently in use which are posted out to presenters. These will facilitate immediate receipt of certification by the presenter as soon as the charge has been registered. They will be emailed to customers as a pdf document to the email address entered in the “Presenter Details” section of the eform submitted to register the charge. The pdf document will contain a coloured banner at the top of the screen to confirm that it has been digitally signed as certified by the CRO. This provides an assurance to the recipient that the document is authentic, has not been tampered with and has been independently verified as sourced in CRO. Presenters can provide these digital certificates directly to third parties by email.



When certifying the Financial Statements on the B1 form, the Act(s) quoted in the Certification that you tick, must match the Act(s) that the Financial Statements attached to the B1 form were prepared under. All Financial Statements signed after 1 June 2015 must be prepared in accordance with the Companies Act 2014. 


Under Sections 352 & 360, Companies Act 2014, a small audit exempt company is required to file the following Financial Statements in respect of financial years commencing on or after 1 June 2015:

  • Extract from Director’s report in accordance with section 329 of the Companies Act 2014
  • Balance Sheet
  • Notes to the Financial Statements

See Appendix 1 to CRO Information Leaflet No 23 for sample Abridged Audit Exempt Financial Statements.


The following new obligations in Part 6 of the 2014 Act apply to financial years commencing on or after 1 June 2015:

  • section 167: Audit committees
  • section 225: Director's compliance statement and related statement
  • section 305(1)b: Share options disclosure
  • section 306(1): Payments to connected persons
  • section 326(1)a: Director's names
  • section 330: Directors' report: statement on relevant audit information.

For further information see Section 3.7 of CRO Information leaflet No.23 or CRO webpage - Financial Statements after 1st June.


Companies Act 2014

The Companies Act 2014 requires that each company type be included as part of the company name. For some types of company this will require an alteration to be made. The Transition Period will run until 30th November 2016.  Private limited by shares companies incorporated under the previous Companies Acts can convert to either an LTD Company or Designated Activity Company limited by shares.

All other companies are deemed to be their respective type under the new Companies Act 2014. This may require some of them to alter their name. See Need to alter Company Name.  

As of 1st January 2016, the register is made up of:

Number  Company type  Legislation
 16,030 LTD companies Part 2 Companies Act 2014 
 640 Designated Activity Companies Private Guarantee companies are now DACs and operate under Part 16 Companies Act 2014.
 160,155 Private limited by shares companies which operate under the Designated Activity Company legislation until such time as they are converted. See Need to Convert area. DACs operate under Part 16 Companies Act 2014 
 1,564 Public Limited Companies.  PLCs operate under Part 17 Companies Act 2014. Investment Companies under Part 24 Companies Act 2014
 4,506 Unlimited Companies.  PUCs, PULCs and ULCs operate under Part 19 Companies Act 2014
 15,633 Companies Limited by Guarantee.  CLGs operate under Part 18 Companies Act 2014

      Taking care of business

Census 2016 Census 2016 April 24th