What's New 2015


Commencement Order

The Commencement order for the Companies Act 2014 has set the date of 1st June 2015 as the date of commencement. See statutory instrument 169 of 2015 for more information. Link to Irish Statute Book website.

New Company Incorporations

Due to the commencement of the New Companies Act 2014 on the 1 June 2015, the following are the filing deadlines for Incorporations, Change of Name and Reregistrations, under the current Companies Act 1963 to 2013.

In order to ensure registration when using the current CRO forms(1963 to 2013 Act) before 1 June 2015, correctly completed applications must be received in New Companies Section on the dates set out below, to ensure registration before Friday 29 May 2015. It should be clearly understood that submissions received after these dates, on the current forms, will not be processed and will result in the applications being returned to the Presenter. The Presenters will then need to make another submission on the New forms relevant to the 2014 Companies Act , if they still wish to have the applications processed after 1 June 2015.

Last Date for receipt of Applications to be processed under the current forms relevant to the 1963 to 2013 Companies Acts. 

  • ORDINARY SCHEME                              11 May 2015 
  • Fé PHRAINN SCHEME                            18 May 2015 
  • Fé Phrainn A1 ON LINE SCHEME           20 May 2015 
  • CHANGE OF NAME                                 18 May 2015 
  • RE-REGISTRATIONS                                18 May 2015

It should be clearly understood that the deadlines above are for correctly completed forms. If the forms are returned for correction, it will not be possible to have them processed before the commencement of the Companies Act 2014. Hence it will be necessary to make a new submission on the New forms, after I June 2015 (2014 Act ). It is a matter for Presenters to ensure that correctly completed forms are filed on time. 

New Companies Section



The most commonly asked question of the CRO in relation to the new Act is "what financial years will the new Act apply to". This note is provided as guidance in relation to what documents the CRO will accept after 1 June 2015.  Company directors may wish to obtain their own professional advice and accountants may wish to seek guidance from their Recognised Accountancy Bodies. 

The CRO is planning to take the following approach in relation to financial statements attached to annual returns delivered to the Registrar on or after 1 June 2015:

  •  if the financial year ends before 1 June 2015 and the financial statements are signed by the director(s) before 1 June, they must be prepared and filed in accordance with the 1963-2013 Companies Acts;   
  • if the financial year ends after 1 June 2015, the financial statements must be prepared and filed under the 2014 Companies Act.

Under the Commencement Order the following new obligations in Part 6 of the Act will be commenced in respect of financial years BEGINNING 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).
Financial Statements to be filed  with the CRO after 1 June 2015  Financial Statements signed BEFORE 1 June 2015 Financial Statements signed after 1 June 2015 
Financial Year ending BEFORE 1June  1963-2013 Acts  2014 Act
Financial Year ending AFTER 1 June  N/A  2014 Act
 Financial Year beginning  AFTER 1 June  N/A  2014 Act


A new provision in the 2014 Act is that if the company becomes aware of an error in the Financial Statements, they should correct the error and file the corrected documentation with the CRO not more than 28 days after the date of revision. Where copies of the original Financial Statements or original Directors’ Report have been laid before the company in a general meeting or delivered to the Registrar, all revisions should be made with reference to sections 366 to 379, CA 2014, using the Form B1X.

See section 8 of Information Leaflet 23

Digitally Certified Documents.

Under EU Directive 2003/58 regarding disclosure requirements in respect of companies, CRO are required to provide electronic copies of documents. In accordance with this requirement CRO are introducing "digitally certified" copies of documents as a product through the company search facility. The digitally certified copy of the document will be available as an option to purchase when choosing a submission. The cost will be the same as a manual certified copy and is now available.

The "digitally certified" document will be emailed to customers as a pdf document. The pdf document contains a coloured banner at the top of the screen which confirms that it has been digitally signed as certified by the CRO. This assures the recipient that the document is authentic, comes from a source (CRO) that has been independently verified, and has not been tampered with. Globalsign who provide this software, have likened the digitally certified document as the electronic equivalent of adding a notarised, wet ink signature.

To order digitally certified documents please go to: http://search.cro.ie/company/ 


Penalty Waivers - Companies Act 2014 : Please note that from the commencement date of the Companies Act 2014 (1 June 2015), applications for an extension of time to file an annual return can be made through the District Court as per section 343(5) of the Act. The costs of making an application to the District Court are far less than the High Court (which is currently the court prescribed).

The District Court will (on notice to the Registrar) hear applications for an extension of time to file the annual return and may make an Order extending the time to file. Where a company files such an Order with the CRO within 28 days of the Order being made, and subsequently files the annual return within the extra time specified by the District Court, the documents will be deemed by the CRO to have been received on time. As a result, the consequences of late filing (late filing penalties / loss of audit exemption) will not apply to that annual return.

Consequently, from 1 June 2015 CRO will no longer be engaging in correspondence with companies appealing the application of penalties as a result of the late filing of an annual return. Instead, companies who need more time to file their annual return should make an application to the District Court in the district court area where their registered office is situated.  NB. Section 343(5) of the Act will not apply to an annual return which has already been delivered to the CRO at 1 June 2015

Easter Opening Hours

The CRO is closed for Easter on Good Friday (April 3rd) and Easter Monday (April 6th). Please also see CRO Opening Hours. Where a company is filing an annual return - 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. See Filing an Annual Return.


Taking Care of Business

Taking Care of Business will take place in The Tower Hotel Waterford on 30th April, 2015 from 8.00am to 2.00pm. This unique event has been specifically designed to help start-up businesses understand and benefit from the services provided by many of our State offices and agencies. You can Register on-line at www.takingcareofbusiness.ie or you can email info@takingcareofbusiness.ie for more information. Admission is free.


The CRO is carrying out maintenance to our website on Thursday 26th March. This will result in the CRO website being inaccessible from 1pm to 2pm. Our online services will still be available. We regret any inconvenience caused to the public during this essential maintenance. Thank you for your cooperation.

Companies Act 2014 commences June 1st 2015

From June 1st 2015, the Companies Act 2014 will be commenced. This Act will replace the Companies Acts 1963-2013. It is a consolidation of the old Acts with some new features including:

  • From June 1st 2015, all directors of companies must be over the age of eighteen.
  • From June 1st 2015, any director of a company who is subject to a foreign disqualification subsequent to their appointment, must file a form with the CRO. (This does not apply to directors who filed a form B74 with their notice of appointment - only to disqualifications not notified to the CRO previously). See Director Duties page.
  • From June 1st 2015, a new company type, a private company limited by shares under Part 2 of the Companies Act 2014, (LTD company) can be registered with the CRO and this company type can be a single-director company. This will be the only company type that can have a single director. See LTD company page.
  • From June 1st 2015, existing private limited by shares companies can decide to convert to this type, if suitable, or else they should convert to a Designated Activity Company (DAC) limited by shares.
  • From June 1st 2015, there will be changes to the registration of charges procedures. A new method of notifying the CRO is being introduced as the new Act is introducing a change to the priority of charges. See Mortgages page.
  • From June 1st 2015, the "Slavenburg file" will be closed and it will no longer be possible to submit particulars of a charge which does not relate to a registered company. Related to this, it will no longer be possible for an external company to register a Place of Business.
  • From June 1st 2015, it will only be possible for an external company which is a limited liability company to register with the CRO. Such external companies can register as a Branch EEA or a Branch Non-EEA.
  • From June 1st 2015, all existing external companies registered as Places of Business will be deleted.
  • From June 1st 2015, the voluntary strike-off procedure will become a formal procedure under the new Act. It will be possible for objections/cancellations to be submitted with regards to this within a 90-day period. The voluntary strike-off application will have to be made by all of the directors of the company.
  • From June 1st 2015, there will be a number of changes to the B1 form (annual return).
  • The Act provides for a four-fold categorisation of offences into Categories 1 to 4. Throughout the Act, offences are, as created, categorised as attracting a particular category of penalty.


RFS - Cancellation List - Industrial and Provident Societies

The Registrar of Friendly Societies will move to cancel the registration of the following list of Industrial and Provident Societies due to their failure to file annual returns. These societies will be cancelled on 17th April 2015 unless all outstanding returns are filed by that date.  RFS Cancellation List Jan 2015.pdf

Core has had a face lift 

Please note that CORE has been upgraded to a modernised platform. It looks different, however the content and functionality are the same.  Link to CORE www.core.ie

CORE website homepage

The drop down menus now appear along the top of the page instead of on the left hand side.

CORE website. File a form

Companies Act 2014

The Companies Act 2014 was signed into law by the President on 23rd December 2014. This new Companies Act - will replace the Companies Acts 1963-2013. This Act is split into two volumes as a result. It is expected that the new Act will be commenced in June 2015. It has not been commenced yet and companies continue to operate under the Companies Acts 1963-2013. The citation remains the Companies Acts 1963 to 2013. (The new Companies Act will not be a part of the current legislation as it will replace the Companies Acts).

Please see area of the website which will deal with the new Companies Act and some of the changes that are being introduced.