2016 Ezine Newsletter

Email Newsletter
The CRO newsletter facility allows subscribers to receive regular news updates from the office by email. These emails are delivered in text format:

1. CRO E-Zine
This is an electronic bulletin published once a month. It informs all subscribers of the current developments within the Office and also notifies subscribers of future events.

2. Interim Messages
The email newsletter service is effectively split in two (though only one subscriber list is used). Every subscriber receives delivery of the CRO E-Zine once every month. In the interim subscribers may receive further updates if necessary from the Office (urgent or time sensitive messages).


Friday   23rd December 2016 9.30 am to 12 noon  
Monday 26th December 2016 Closed
Tuesday 27th December 2016 Closed
Wednesday 28th December 2016 9.30am to 1pm and
2.15pm to 4.30pm
Thursday 29th December 2016 9.30am to 1pm and
2.15pm to 4.30pm
Friday 30th December 2016 9.30am to 1pm and
2.15pm to 4.30pm
Monday 2nd January 2017 Closed
Tuesday 3rd January 2017 Normal hours resume

The fast track restoration facility will be available as normal from 10.30am and 12 noon on the 28th, 29th and 30th December.

Because of the disruption caused to services over the holiday period, annual returns, where the deadline for filing falls between Friday 23rd December 2016 and Monday, 2nd January 2017, will be treated as received on time if filed by close of business on Tuesday, 3rd January 2017.

The Registrar and Staff of the CRO wish all our clients a Happy Christmas and Prosperous New Year. 

The 18 month transition period provided in the 2014 Companies Act for companies to convert to a new company type ended on 30 November. The forms introduced for use in the conversion process (N1, N2, N3) ceased to have any legal basis under the Act on 1 December and any conversion form received after 1 December cannot therefore be processed by the CRO.

Companies wishing to re-register, change their name or adopt a new constitution, can do so by using one of the following methods:

(a) re-register to a different company type by filing a Form D20, Special Resolution, new Constitution and filing fee of €60 (see CRO Information Leaflet No 35 for more information),

(b) change their name by filing a G1Q form, amended Constitution and fee of €50 if filed on line/€100 on paper, and

(c) adopt a new Constitution by filing it with a G1 form - Special Resolution which is free if filed online/€30 on paper.

Private limited by shares companies that did not convert to either a DAC or an LTD during the transition period have been automatically converted to an LTD by the legislation. A new digital Certificate of Incorporation will issue for each such company to the e-mail address(es) held on CRO’s records for that company.

Affected CLG/DAC/unlimited companies which did not change their name during the transition period will now have the change applied by the deeming legislation. A new digital Certificate of Incorporation will be issued by the CRO to the e-mail address(es) held on CRO’s records for those companies. 

SI 458 of 2016 - Companies Act 2014 (Section 897) Order 2016 has been signed into law by the Minister of Jobs, Enterprise and Innovation. The SI comes into effect on 1st June 2017. Mandatory electronic
filing will apply to the following submissions from this date:

B1 Form - Annual Return (including financial statements and electronic payment)
B2 Form - Change of registered office
B10 Form - Change of director and/or secretary, or in their particulars
B73 Form - Nomination of a new annual return date

These changes will directly affect the company of which you are a director. As every company is obliged to file a B1 every year, it is imperative that any company, whose Annual Return Date (ARD) is after the 31st May 2017, familiarises themselves with the online process ahead of their ARD.

Link to CORE (Companies Online Registration Environment) https://core.cro.ie/

CRO are working on an information campaign to notify companies of the new efiling requirements.


Article 30 of the 4th EU Anti-Money Laundering Directive requires all EU Member States to put into national law provisions around beneficial ownership information for companies and legal entities.

There are two stages to this process:

1) As of 15 November 2016 Companies and legal entities must hold information on their beneficial owner in their own companies beneficial ownership register

2) Companies and legal entities will be required to file this information with the central beneficial ownership register. The central register is in the process of being established and further information on the filing requirement will be provided in due course.

See Beneficial Ownership Register page. 

The CRO cannot guarantee that submissions received after the dates set out below will be processed before the Christmas break.

Ordinary scheme 2 December 2016
Fé phrainn scheme 8 December 2016
A1 on line scheme 14 December 2016
Change of name 8 December 2016
Re-registrations 8 December 2016
Company name reservations 19 December 2016



As of 1st December 2016, where a company is being restored an extra step may be required prior to the restoration of the company.

Private company limited by shares incorporated under the previous Companies Acts and dissolved prior to the end of the Transition Period, unconverted to either an LTD or DAC limited by shares company, will result in the restoration of such a company as a private company limited by shares under Part 2 Companies Act 2014 (LTD company).

Guarantee and unlimited companies – Name change required
Parts 16, 18 and 19 Companies Act 2014 impose company name requirements on certain company types, namely private guarantee companies (Part 16), public guarantee companies (Part 18) and unlimited companies whether private or public (Part 19).

On restoration of such a company, the Registrar is obliged to apply the company name requirement and the name of the company will be altered. A new certificate of incorporation will issue to affected companies via email. 

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