It was good while it lasted but all good things come to an end at some stage and CRO have brought an end to the get out of jail card for filing late returns. From 1st April 2018, B1’s will be automatically rejected where the B1 signature page or overall certificate is not signed; or
Every January we set out ten points to consider from a company law and company secretarial practice perspective. These are the points we see practitioners having issues with but never get around to putting policies in place to ensure they don’t happen or changes that should be considered by your clients. Electronic Filing & PDF
CRO got a reaction they were probably hoping for when they sent out their email on 12th October 2017 announcing “CRIMINAL PROSECUTIONS HAVE BEEN COMMENCED “. A lot of directors and presenters started asking “what was the chances of them or their companies being prosecuted by the CRO?” Even the title of the email was
The introduction of mandatory electronic filing forced all presenters and companies to electronically file annual returns. Most people have had experience in electronic filing but like any process there are challenges and issued to be aware of. This article will attempt to highlight some of the important areas to consider in advance of the deadline
Last minute panic!! This can happen pretty often when forming a company… Everything else has been done and you go into the bank and they ask you for the Certificate of Incorporation and suddenly there’s a mad scramble to get the company formed ASAP. This is why the process needs to be started early and
We finally have clarity on what the definition of a designated unlimited company and what private unlimited companies (“ULC”) will have to file financial statements with the Companies Registration Office. The new definition is bad news for many unlimited companies that were previously exempt from filing financial statements. The new definition applies to financial years
The Companies (Accounting) Act 2017 was signed by the President on 17th May 2017 and will come into operation on 9th June 2017. The Act will apply to financial periods beginning on or after 1 January 2017 for financial statements and other reports. Section 14 of the Act provides for early adoption by the directors
Q&A We are currently adopting a new constitution for our company. When we send the new constitution do we have to send the subscriber pages and do the original members have to sign the subscriber page again or the new members? The company was incorporated back in 1976!! This was probably the most asked question
Everyone woke up on the morning of 1st December 2016 and the sun shone (I think) and life continued as normal. One of the biggest deadlines in the history of Company Law in Ireland had passed and like Y2K nothing happened and life moved on. Approximately 26% of private limited companies choose to either convert
At some stage, most professional advisors will be required to take minutes of a meeting, be it a management meeting, client meeting or a formal board or members meeting. It is often seen as a chore and what should be recorded differs from one set of minutes to another. The ICSA: The Governance Institute have