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# cls Chartered Secretaries

Company Secretarial Made Simple and Easy

## Sitemaps

- [XML Sitemap](https://clscharteredsecretaries.ie/sitemap.xml): Contains all public & indexable URLs for this website.

## Posts

- [May Newsletter](https://clscharteredsecretaries.ie/may-newsletter/)
- [June Newsletter](https://clscharteredsecretaries.ie/june-newsletter-3/)
- [August 2026 Newsletter](https://clscharteredsecretaries.ie/august-2026-newsletter/)
- [Corporate Enforcement Authority Annual Report 2025](https://clscharteredsecretaries.ie/corporate-enforcement-authority-annual-report-2025/)
- [Companies Registration Office 2025 Annual Report](https://clscharteredsecretaries.ie/companies-registration-office-2025-annual-report/)
- [RBO Annual Report 2025](https://clscharteredsecretaries.ie/rbo-annual-report-2025/)
- [Charities Regulator Annual Report 2025](https://clscharteredsecretaries.ie/charities-regulator-annual-report-2025/)
- [June 2026 Newsletter](https://clscharteredsecretaries.ie/june-2026-newsletter/)
- [Changes to accounts filed with Companies House UK](https://clscharteredsecretaries.ie/changes-to-accounts-filed-with-companies-house-uk/)
- [CRO 1st Quarter Report 2026](https://clscharteredsecretaries.ie/cro-1st-quarter-report-2026/)
- [May 2026 Newsletter](https://clscharteredsecretaries.ie/may-2026-newsletter/)
- [CEA Information Note on electronic participation in companies’ general meetings](https://clscharteredsecretaries.ie/cea-information-note-on-electronic-participation-in-companies-general-meetings/)
- [March 2026 Newsletter](https://clscharteredsecretaries.ie/march-2026-newsletter/)
- [February 2026 Newsletter](https://clscharteredsecretaries.ie/february-2026-newsletter/)
- [EU Inc.- The new Corporate Company](https://clscharteredsecretaries.ie/eu-inc-the-new-corporate-company/)
- [What is the Involuntary Strike Off Process?](https://clscharteredsecretaries.ie/what-is-the-involuntary-strike-off-process/)
- [CRO Re-commence Involuntary Strike Off](https://clscharteredsecretaries.ie/cro-re-commence-involuntary-strike-off/)
- [How to Apply for an IPN Number?](https://clscharteredsecretaries.ie/how-to-apply-for-an-ipn-number/)
- [January 2026 Newsletter](https://clscharteredsecretaries.ie/january-2026-newsletter/)
- [Top 10 Co Sec Points for 2026](https://clscharteredsecretaries.ie/top-10-co-sec-points-for-2026/)
- [December 2025 Newsletter](https://clscharteredsecretaries.ie/december-2025-newsletter/)
- [Public Consultation in relation to access to the Usual Residential Addresses of Company Directors and Secretaries](https://clscharteredsecretaries.ie/public-consultation-in-relation-to-access-to-the-usual-residential-addresses-of-company-directors-and-secretaries/)
- [What to Do if we Missed our ARD Filing Deadline?](https://clscharteredsecretaries.ie/what-to-do-if-we-missed-our-ard/)
- [Laima Prescott](https://clscharteredsecretaries.ie/laima-prescott/) - Laima Prescott is Assistant Company Secretary at CLS Chartered Secretaries.
- [Non-Resident Bond](https://clscharteredsecretaries.ie/non-resident-bond/) - At least one of the directors of a company in Ireland is required to be resident in a member State of the European Economic Area (EEA). This will become an important requirement post Brexit.
- [Company Seal](https://clscharteredsecretaries.ie/company-seal/) - Every company is required to have a common seal. If you require a new company seal please contact one of the team 059 9186776
- [Branch Registration](https://clscharteredsecretaries.ie/branch-registration/) - A foreign limited company registered abroad may register a branch in the State. Branches can often be used where foreign companies do not want to register a company in Ireland.
- [What Are The Different Company Types?](https://clscharteredsecretaries.ie/what-are-the-different-company-types/) - One of the first steps in setting up a company will be to select an appropriate company type. The activities of the company will determine the most appropriate company type.
- [Change of Directors and Company Secretary](https://clscharteredsecretaries.ie/change-of-directors-and-company-secretary/) - One of the most common changes in a company is the appointment or resignation of a director or the company secretary. Even though it appears to a straight forward process it should be completed correctly and is more than simply filing a B10 form.
- [Change of Company Name](https://clscharteredsecretaries.ie/change-of-company-name/) - A company may, by special resolution, change its name. The members of the company must approve the change of company name and
- [Business Name Registration](https://clscharteredsecretaries.ie/business-name-registration/) - Registration of a Business Name is obligatory if any individual or partnership or any corporate bodies carries on business under a name other than their own true names.
- [Voluntary Strike Off](https://clscharteredsecretaries.ie/voluntary-strike-off/) - If a company has ceased to trade or has never traded an alternative to placing the company into liquidation is applying for voluntary strike off.
- [Re-registration of Company](https://clscharteredsecretaries.ie/re-registration-of-company/) - Part 20 of the Companies Act 2014 provides for the re-registration from one company type to another. Depending on what company type you are converting to will determine what documentation must be prepared.
- [Share for Share](https://clscharteredsecretaries.ie/share-for-share/) - A share-for-share exchange involves a company issuing new shares or debentures to a person or a company in exchange for that person’s shares or debentures in another company.
- [Share for Undertaking](https://clscharteredsecretaries.ie/share-for-undertaking/) - In a share-for-undertaking, the acquiring company issues shares either to the target company or to the shareholders in exchange for the undertaking (trade) or part of the undertaking of the target company.
- [Mergers](https://clscharteredsecretaries.ie/mergers/) - The new merger provisions allow a merger between two private Irish companies so that the assets, liabilities and corporate identity of one are transferred by operation of law to the other before the former is dissolved, without going into liquidation.
- [Registered Office Address](https://clscharteredsecretaries.ie/registered-office-address/) - Every company is required to have a registered office address in the Republic of Ireland. Foreign companies or people that may not have a fixed business address may require
- [Nominee Shareholder](https://clscharteredsecretaries.ie/nominee-shareholder/) - Company secretarial services in Ireland and company law advice. Privacy is often important to individuals and they may often not want to be seen as the registered shareholder. There a many reasons why they may require a shareholder to be held on their behalf.
- [Board of Directors Training](https://clscharteredsecretaries.ie/board-of-directors-training/) - Trying to stay on top of what your legal duties are as a company director? Managing risk and ensuring the company stays compliant with all requirements facing the company means boards should have regular training to keep them up to date with changes.
- [Corporate Governance Manual](https://clscharteredsecretaries.ie/governance-manual/) - Corporate Governance is vital to all companies even SMEs. A corporate governance manual brings clarity to the board of directors regarding roles and responsibilities. It also details governance practices that the company may apply.
- [Minute Taking Service](https://clscharteredsecretaries.ie/minute-taking-service/) - The purpose of minutes is to provide a formal, long-term internal record of board meetings for the benefit of an organisation rather than for any third party.
- [How to Register a Company](https://clscharteredsecretaries.ie/how-to-register-a-company/) - Register a company in Ireland with CLS. Are you a new start up or setting up a new company? Getting the company set up quickly but more importantly correctly will ensure you are on the right step to running your new business.
- [Company Secretary](https://clscharteredsecretaries.ie/company-secretary/) - Every company is required to have a company secretary. If the company only has one director (LTD company) then the secretary must be different to the sole director.
- [Members and Shareholders](https://clscharteredsecretaries.ie/members-and-shareholders/) - All companies are required to have at least one member and depending on the company type, they may also hold shares in the company.
- [Company Director](https://clscharteredsecretaries.ie/directors/) - The primary function of the director is to manage the business of the company on behalf of the members. There are also certain legal requirements a director must adhere to.
- [Director Duties](https://clscharteredsecretaries.ie/director-duties/) - The Companies Act 2014 sets out the duties and responsibilities of a director and company secretary. When a person has been appointed as a director of a company, the director should
- [Company Name](https://clscharteredsecretaries.ie/company-name/) - How to register a business name and company name. There are strict rules regarding company names...
- [Roisín Lawlor](https://clscharteredsecretaries.ie/roisin-lawlor/) - Roisín hails from Co. Laois and is CLS’s Company Formation Administrator.
- [Sinead Keating](https://clscharteredsecretaries.ie/sinead-keating/) - Joining the firm in early 2017, Company Secretarial Consultant Sinead is from Co. Kildare.
- [Amy Brennan](https://clscharteredsecretaries.ie/amy-brennan/) - Amy is Head of Company Secretarial in CLS Chartered Secretaries.
- [Allotment, Transfer & Reclassification of Shares](https://clscharteredsecretaries.ie/allotment-transfer-reclassification-of-shares/) - A company may allot new shares to the existing shareholders or to a third party. These shares can be from the existing share class or by creating a new share class.
- [Creation of Group Structures and Golden Shares](https://clscharteredsecretaries.ie/creation-of-group-structures-golden-shares/) - The Companies Act 2014 defines what a group is and we will examine one of the common ways of creating a group using a Golden Share.
- [Summary Approval Procedure](https://clscharteredsecretaries.ie/summary-approval-procedure/) - The Summary Approval Procedure allows companies to engage in otherwise restricted activities - once the members have approved the transaction and the declaration is made by the directors
- [Sec. 343 District Court Application](https://clscharteredsecretaries.ie/sec-343-district-court-applications/) - The penalty for missing the filing deadline even by one day is very severe! A company that files late will lose audit exemption for the following two financial years.
- [High Court Restoration](https://clscharteredsecretaries.ie/high-court-restoration/) - Banks, receivers & companies are discovering assets and property in companies that have been struck off the register. In order to transfer the assets out of the company or to sell the assets, the company must be restored to the register.
- [Named Company Secretary](https://clscharteredsecretaries.ie/named-company-secretary/) - When setting up a company the sole director may not have someone available to act as company secretary. CLS Chartered Secretaries have the necessary experience to act as the named Company Secretary.
- [Annual Company Secretarial Compliance](https://clscharteredsecretaries.ie/annual-company-secretarial-compliance/) - Every company must annually prepare & file financial statements and hold an AGM. This is a service provided to companies by CLS Chartered Secretaries
- [Query Service](https://clscharteredsecretaries.ie/query-service/) - Our team of ICSA qualified Chartered Secretaries have the experience and practical advice to answer your company law queries.
- [Redemption & Buyback of Shares](https://clscharteredsecretaries.ie/redemption-buyback-of-shares/) - A redemption of shares is where the proposed shares to be redeemed are currently redeemable shares in name or are converted to redeemable shares before the redemption.
- [Jessica De Douallier](https://clscharteredsecretaries.ie/jessica-de-douallier/) - Jessica De Douallier is Company Formation Administrator at CLS Chartered Secretaries.
- [Emer Lindsay](https://clscharteredsecretaries.ie/emer-lindsay/) - Emer Lindsay is Office Manager at CLS Chartered Secretaries.
- [Forming a Company](https://clscharteredsecretaries.ie/forming-a-company/) - Are you a new start up or setting up a new company? Getting the company set up quickly but more importantly correctly will ensure you are on the right step to running your new business.
- [How to Verify Your Identity with Companies House](https://clscharteredsecretaries.ie/how-to-verify-your-identity-with-companies-house/)
- [August 2025 Newsletter](https://clscharteredsecretaries.ie/august-2025-newsletter/)
- [What to consider about Shares and Share Capital when setting up a Company](https://clscharteredsecretaries.ie/what-to-consider-about-shares-and-share-capital-when-setting-up-a-company/)
- [Protecting The Term Accountant](https://clscharteredsecretaries.ie/protecting-the-term-accountant/)
- [October Newsletter 2025](https://clscharteredsecretaries.ie/october-newsletter-2025/)
- [Tips and Pointers for Filing Annual Returns at the Busy Filing Season](https://clscharteredsecretaries.ie/tips-and-pointers-for-filing-annual-returns-at-the-busy-filing-season/)
- [Central RBO to go live on 29th July 2019](https://clscharteredsecretaries.ie/central-rbo-to-go-live-on-29th-july-2019/) - The CRO have announced that the Central Register of Beneficial Ownership of Companies and Industrial & Provident Societies will open to accept filings from Monday 29 July 2019.
- [Model & TV Presenter case highlights dangers of being a passive director](https://clscharteredsecretaries.ie/model-tv-presenter-case-highlights-dangers-of-being-a-passive-director/) - An important judgement was given by Mr. Justice Gilligan in a restriction case involving Glenda Gilson in determining the role of a second “passive director” plays in a company.
- [AGM & EGM Meeting Rules](https://clscharteredsecretaries.ie/agm-egm-meeting-rules/) - The Act brings some clarity in relation to the calling and holding of members meetings. These meetings are important as the directors do not hold all the powers of a company and certain decisions must be referred back to the members for approval.
- [Authorisation to Act as Liquidator by IAASA](https://clscharteredsecretaries.ie/authorisation-to-act-as-liquidator-by-iaasa/) - Section 633 of the Companies Act 2014 (“2014 Act”) introduced mandatory qualifications for persons undertaking work in relation to the winding up of companies.
- [Court of Appeal clarifies directors duties](https://clscharteredsecretaries.ie/court-of-appeal-clarifies-duties-of-directors-are-constant-regardless-of-the-size-of-the-company/) - The Court has re-affirmed that no material distinctions exist in the company law obligations of a director of any type of company regardless of the size or activities of the company
- [How do you meet? - Company Meeting Rules](https://clscharteredsecretaries.ie/how-do-you-meet-company-meeting-rules/) - One of the cornerstones of good corporate governance, it's important to ensure that meetings are held correctly in accordance with company law and the constitution of the company.
- [Q&A - Member Resolutions](https://clscharteredsecretaries.ie/qa-member-resolutions/) - We are due to hold an EGM to amend our constitution. What is the difference between an ordinary and special resolution?
- [Q&A – Can a group avail of audit exemption where one company is regulated?](https://clscharteredsecretaries.ie/qa-can-a-group-avail-of-audit-exemption-where-one-company-is-regulated/) - We have a group of companies with one of the companies in the group is regulated by the Central Bank. Can the rest of the group avail of audit exemption?
- [Directors Meetings and Resolutions](https://clscharteredsecretaries.ie/directors-meetings-and-resolutions/) - The proceedings of directors and how they meet is provided for in Section 157 to 167 of Companies Act 2014. These provisions may be amended in the constitution of the company.
- [Q&A – How Can You Remove the Statutory Auditor?](https://clscharteredsecretaries.ie/qa-how-can-you-remove-the-statutory-auditor/) - We are considering removing the statutory auditor of the company and want to know how we can do this correctly?
- [The Evolving Role of the Company Secretary](https://clscharteredsecretaries.ie/the-evolving-role-of-the-company-secretary/) - "The role of the company secretary is much more than administrative. At its best, it delivers strategic leadership, adding significant value as a vital bridge between the executive management and the board and facilitating the delivery of the organisational objectives.”
- [Approving Directors Loans](https://clscharteredsecretaries.ie/approving-directors-loans/) - One significant new requirement in the Companies Act 2014 is the requirement for all loans to or from a company to be approved in writing.
- [Proceed with caution before taking a loan from a company](https://clscharteredsecretaries.ie/proceed-with-caution-before-taking-a-loan-from-a-company/) - The rules regarding loans to directors and connected persons are similar to what was contained in Part III of Companies Act 1990. Most of those sections have been repeated in the new Act however some new additional requirements have been added.
- [Conor Sweeney](https://clscharteredsecretaries.ie/conor-sweeney/) - Founder and Managing Director of CLS Chartered Secretaries, Conor Sweeney is a native of Co. Wexford.
- [Elaine Keating](https://clscharteredsecretaries.ie/elaine-keating/) - Joining CLS Chartered Secretaries in 2015, Company Secretarial Assistant Elaine is originally from Co. Mayo.
- [Removal of a Director](https://clscharteredsecretaries.ie/removal-of-a-director/) - There are many ways in which a director can cease to hold office as a director of a company. However before a director resigns or is removed the director must continue to act in the best interests of the company.
- [Beneficial Ownership Register](https://clscharteredsecretaries.ie/beneficial-ownership-register/) - All Corporate and legal entities required to maintain a register of beneficial owners detailing all persons owning or controlling more than 25% of the shares or voting rights.
- [No Change to District Court Applications for Audit Exemption](https://clscharteredsecretaries.ie/no-change-to-district-court-applications-for-audit-exemption/) - After a number of significant proposals in the committee stages, the Companies (Statutory Audits) Act 2018 has not changed the ability of companies who are late in filing an annual return to apply to the District Court to retain the audit exemption and avoid paying late filing penalties.
- [Alteration of Constitution](https://clscharteredsecretaries.ie/alteration-of-constitution/) - If you did not convert your company it will have been automatically converted. However this automatic conversion did not update the companies’ existing Memorandum & Articles of Association or
- [Top Ten Company Secretarial Points for 2018](https://clscharteredsecretaries.ie/top-ten-company-secretarial-points-for-2018/) - Every January we set out ten points to consider from a company law and company secretarial practice perspective.
- [What is the difference between an LTD and a DAC?](https://clscharteredsecretaries.ie/what-is-the-difference-between-an-ltd-and-a-dac/) - Most of the confusion is that people think a DAC is the new company type but actually it is the closest thing to an LTD company.
- [Principal Activity of a Company](https://clscharteredsecretaries.ie/principal-activity-of-a-company/) - Every company is required to carry out an activity in the State. Depending on the company type this activity must be provided for in the company constitution.
- [Brexit – Company Law Impact](https://clscharteredsecretaries.ie/brexit-company-law-impact/) - Brexit, Ireland, Company Law
- [10 Tips for Electronic Filing](https://clscharteredsecretaries.ie/10-tips-for-electronic-filing/) - The introduction of mandatory electronic filing means all companies must electronically file annual returns. These are the challenges involved to be aware of.
- [Charity Governance – How to Advise](https://clscharteredsecretaries.ie/charity-governance-how-to-advise/) - When establishing a charity time should be spent reviewing the constitution and internal rules of the company. The CRA will grant charitable status based on...
- [Companies (Accounting) Act 2017- Main Provisions](https://clscharteredsecretaries.ie/companies-accounting-act-2017-main-provisions/) - The Companies (Accounting) Act 2017 came into operation on 9th June 2017. This article sets out the main purposes of the Act..
- [CRO 14 Days of Grace Nearly Gone](https://clscharteredsecretaries.ie/cro-14-days-of-grace-nearly-gone/) - 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.
- [CRO Criminal Prosecutions – Should you be Worried](https://clscharteredsecretaries.ie/cro-criminal-prosecutions-should-you-be-worried/) - A lot of directors and presenters have started asking what are the chances of them or their companies being prosecuted by the CRO?
- [Deceived Director not Restricted by High Court](https://clscharteredsecretaries.ie/deceived-director-not-restricted-by-high-court/) - This is an important case as it examines the provisions of Sec 819 of the Companies Act 2014 which replaced Sec 150 of the Companies Act 1990.
- [Designated Unlimited Company – More companies now required to file financial statements](https://clscharteredsecretaries.ie/designated-unlimited-company-more-companies-now-required-to-file-financial-statements/) - Clarity on the definition of a designated unlimited company and which private unlimited companies (“ULC”) will have to file financial statements with the Companies Registration Office.
- [ICSA Guidance Note: Minute Taking](https://clscharteredsecretaries.ie/icsa-guidance-note-minute-taking/) - At some stage, most professional advisors will be required to take minutes of a meeting, be it a management, client, or a formal board or members meeting. What should be recorded differs from one set of minutes to another.
- [Updating a Constitution of a Company](https://clscharteredsecretaries.ie/updating-a-constitution-of-a-company/) - 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?
- [Removal of a Director](https://clscharteredsecretaries.ie/removal-of-a-director-2/) - This article will focus on the removal of a director by the members of the company.
- [Reporting Company Law Offences: Information for Statutory Auditors](https://clscharteredsecretaries.ie/reporting-company-law-offences-information-for-statutory-auditors/) - The ODCE and the professional accountancy bodies have developed a technical release TR 03/2016 on Reporting Company Law Offences. This has been updated in accordance with the Companies Act 2014.
- [The Conversion Deadline Passed…. So what now?](https://clscharteredsecretaries.ie/the-conversion-deadline-passed-so-what-now/) - What is the impact for companies that did nothing? Do we have to adopt a new constitution?
- [The Revised Governance Code For The Community, Voluntary And Charity Sector](https://clscharteredsecretaries.ie/the-revised-governance-code-for-the-community-voluntary-and-charity-sector/) - A revised version of the Governance Code for Community, Voluntary and Charitable Organisations was published on 27th October, 2016.
- [Top Tips When Forming a Company](https://clscharteredsecretaries.ie/top-tips-when-forming-a-company/) - 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.
- [Company Secretarial Review](https://clscharteredsecretaries.ie/company-secretarial-review/) - An essential requirement in keeping a company compliant with company law is annual company secretarial compliance.
- [Company Law Training & Seminars](https://clscharteredsecretaries.ie/company-law-training-seminars/) - CLS Chartered Secretaries provide Seminars, Training and Workshops on any aspect of Company Law or Company Secretarial Practice.
- [Transfer of Shares](https://clscharteredsecretaries.ie/transfer-of-shares/) - A company may allot new shares to the existing shareholders or to a third party. These shares can be from the existing share class or by creating a new share class.
- [Real and Continuous Link](https://clscharteredsecretaries.ie/real-and-continuous-link/) - Company secretarial services Ireland. This will become an important option for companies post Brexit. This certificate states the company “has a real and continuous link with one or more economic activities that are being carried on in the State”
- [Companies (Statutory Audits) Act 2018 Commenced](https://clscharteredsecretaries.ie/companies-statutory-audits-act-2018-commenced/) - Key Provisions of the Act; late annual returns; audit exempt financial statements; loss of audit exemption
- [Have you missed your Annual Return Deadline?](https://clscharteredsecretaries.ie/have-you-missed-your-annual-return-deadline/) - The penalties are severe, particularly for SME companies. You have two options if you have missed the filing deadline....
- [London Calling! CLS shortlisted for the ICSA The Governance Institute Awards 2018](https://clscharteredsecretaries.ie/london-calling-cls-shortlisted-for-the-icsa-the-governance-institute-awards-2018/)
- [Proposed New Changes to the Companies Act 2014](https://clscharteredsecretaries.ie/proposed-new-changes-to-the-companies-act-2014/) - The General Scheme of the Companies (Corporate Enforcement Authority) Bill 2018 was published in December 2018. The purpose of the Bill is to make a number of amendments to the Companies Act 2014 (the “Act”) including:-
- [Top Ten Co Sec Points for 2019](https://clscharteredsecretaries.ie/top-ten-co-sec-points-for-2019/) - Changes to Audit Exemption, District Court Applications, Errors Filing Financial Statements, Brexit and Company Law, Beneficial Ownership Register,
- [cls Newsletter - January](https://clscharteredsecretaries.ie/january-2019-newsletter/) - This months' edition features: Top 10 CoSec Points 2019, Changes to the Companies Act 2014, Upcoming Seminars in 2019
- [Beneficial Ownership Regulations Passed](https://clscharteredsecretaries.ie/beneficial-ownership-regulations-passed/) - The European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) Regulations 2019 (the “2019 Regulations”) were passed on 22nd March 2019.
- [cls Newsletter - April](https://clscharteredsecretaries.ie/cls-april-newsletter/) - The 2019 Beneficial Ownership Regulations have finally been passed and they replace the 2016 Regulations. All companies should ensure they update
- [RTE Radio 1, Morning Ireland Features Conor Sweeney & the new beneficial owners register](https://clscharteredsecretaries.ie/interview-on-morning-ireland/) - Check out Conor Sweeney's latest interview with Morning Ireland here - he details who needs to sign up to the new beneficial owners register and why.
- [RTE One interviews Conor Sweeney on the new beneficial ownership register](https://clscharteredsecretaries.ie/interview-with-one-news-new-beneficial-ownership-register/) - The new beneficial ownership requirement will bring major changes for every business - big and small - in Ireland. Find out what it means for you and your business.
- [New Beneficial Ownership Register - Conor speaks with Vincent Wall on Newstalk Business Breakfast](https://clscharteredsecretaries.ie/new-beneficial-ownership-register-conor-speaks-with-vincent-wall-on-newstalk-business-breakfast/) - What is the new beneficial ownership register and what are your obligations as a business owner? Conor Sweeney speaks with Vincent Wall and details the implications for businesses in Ireland
- [New Charities Governance Code](https://clscharteredsecretaries.ie/new-charities-governance-code/) - The new Charities Governance Code was published on 7th November 2018. The Code sets out the minimum standards Charities should meet to effectively manage and control their charity.
- [Update on the Beneficial Ownership Register](https://clscharteredsecretaries.ie/update-on-the-beneficial-ownership-register/) - Registration will commence on 22nd June 2019 and companies will then have 5 months to file the relevant information on the Central Register.
- [June Newsletter](https://clscharteredsecretaries.ie/june-newsletter/)
- [Will the new Beneficial Ownership regulations affect your business?](https://clscharteredsecretaries.ie/will-the-new-beneficial-ownership-regulations-affect-your-business/) - Conor recently wrote an article for Businessandfinance.com about the new Beneficial Ownership regulations, to find out how it will affect you click here
- [August 2019 Update on Beneficial Ownership Regulations](https://clscharteredsecretaries.ie/august-2019-update-on-beneficial-ownership-regulations/) - We highlighted the key provisions of the Beneficial Ownership Regulations in our last newsletter. Since then there has been a number of developments including
- [August 2019 Newsletter](https://clscharteredsecretaries.ie/august-2019-newsletter/) - Update on Beneficial Ownership Regulations.
- [Challenges with Filing on the Beneficial Ownership Central Register](https://clscharteredsecretaries.ie/challenges-with-filing-on-the-beneficial-ownership-central-register/) - The 22nd November 2019 deadline is fast approaching and if you have attempted to file the information on the Central Register, you may have encountered some challenges to making a successful submission.
- [Tips for Filing Annual Returns](https://clscharteredsecretaries.ie/tips-for-filing-annual-returns/) - Its that time of year with the 30 September 2019 Annual Return Dates due to be filed no later than 29th October 2019 in CRO. So with this in mind we highlight some issues to be aware of that could lead to a missed filing. Due to the change in the audit exemption rules, companies can file an annual return late and loose audit exemption without being notified by CRO. See below for more on this.
- [October 2019 Newsletter](https://clscharteredsecretaries.ie/october-2019-newsletter/) - Our October Newsletter is out now featuring: Challenges with Filing on the Beneficial Ownership Central Register & Tips for Filing Annual Returns.
- [BEN2 Upload Now Available](https://clscharteredsecretaries.ie/ben2-upload-now-available/) - The BEN2 Upload Facility Is Now Available! This form may be used for Beneficial Owners who do not have a PPS number. 
- [October 2019 Newsletter Update - BEN2 Upload Now Available](https://clscharteredsecretaries.ie/october-2019-newsletter-update-ben2-upload-now-available/)
- [No Extension to RBO Deadline](https://clscharteredsecretaries.ie/no-extension-to-rbo-deadline/) - There is only 1 week left until the RBO filing deadline of 22nd November 2019. 23% of companies have filed successfully to date. This will leave a huge number of companies to file in the next week.
- [November 2019 Newsletter](https://clscharteredsecretaries.ie/november-2019-newsletter/) - There is only 1 week left until the RBO filing deadline of 22nd November 2019. 23% of companies have filed successfully to date. This will leave a huge number of companies to file in the next week.
- [Company Formations - Christmas Deadlines 2019](https://clscharteredsecretaries.ie/company-formations-christmas-deadlines-2019/) - The CRO cannot guarantee that submissions received after the dates set out below will be processed before the Christmas break.
- [Christmas Message 2019](https://clscharteredsecretaries.ie/christmas-message-2019/) - As a year and a decade draws to a close and we are all RBO'ed out we would like to thank you for all your support during the year, we really appreciate it.
- [Top 10 Company Law Points for 2020](https://clscharteredsecretaries.ie/top-10-company-law-points-for-2020/) - Every January we highlight 10 company secretarial and company law points to consider and the 2020 list is below.
- [Brexit Update February 2020](https://clscharteredsecretaries.ie/brexit-update-february-2020/) - Now that the UK has left the European Union, the transitionary period and provisions have now commenced which will be in place until 31 December 2020.
- [CLS Update on Covid-19](https://clscharteredsecretaries.ie/cls-update/) - CLS is closely monitoring the developing COVID-19 situation. Our priority is to ensure the health, safety and wellbeing of our employees, clients and other business contacts, as well as continuing to deliver our services.
- [Important CRO Update on Annual Return deadlines](https://clscharteredsecretaries.ie/important-update-from-the-cro/) - The Registrar of Companies has decided that all annual returns due to be filed by companies between now and June 30, 2020 will be deemed to have been filed on time
- [Companies House (UK) update on filing accounts](https://clscharteredsecretaries.ie/update-from-companies-house/) - If it becomes apparent that accounts will not be filed on time due to your company being affected by Coronavirus (COVID-19), you may make an application to extend the period allowed for filing. 
- [Companies Registration Office is not processing submissions at this time](https://clscharteredsecretaries.ie/companies-registration-office-is-closed/) - The CRO have announced that they are unable to process submissions or answer queries due to Covid-19 pandemic.
- [CRO Resume Incorporating Companies](https://clscharteredsecretaries.ie/cro-resume-incorporating-companies/) - Everything keeps changing daily if not hourly! So we are glad to bring you some good news which was announced late yesterday afternoon (1st April 2020).
- [Company Secretarial Practice in the COVID-19 Pandemic](https://clscharteredsecretaries.ie/company-secretarial-practice-in-the-covid-19-pandemic/) - An overused phrase at the moment but these are challenging times we are living in. Most importantly, we hope you, your family and your colleagues are safe and well. The COVID-19 pandemic has had a major impact on how companies operate and so survival, paying staff and keeping the business afloat are always the most important tasks in any crisis. The practical realities of complying with company law unsurprisingly often drops way down the order of importance.
- [Company Law Update Webinar](https://clscharteredsecretaries.ie/accountants-cpd-event/) - Conor will be presenting a free Company Law Update webinar for Carlow Kilkenny Skillnet on Monday 11 May 2020 at 2.30pm. 
- [Company Secretarial Webinar Series](https://clscharteredsecretaries.ie/company-secretarial-webinar-series/) - Conor will be presenting a Company Secretarial Webinar Series for CPA Ireland. Spaces are limited and can be booked by clicking the links above.
- [Company Law Webinar](https://clscharteredsecretaries.ie/company-law-webinar/) - Conor will present a Company Law and Company Secretarial update for ACCA on 10th June 2020.
- [Holding Company Meetings in Covid-19](https://clscharteredsecretaries.ie/holding-company-meetings-in-covid-19/) - Before a directors or members meeting is convened, the constitution should be reviewed to establish the rules regarding holding meetings and also the meetings rules in the Companies Act 2014.
- [ICSA Guidance Note on Electronic Signatures](https://clscharteredsecretaries.ie/icsa-guidance-note-on-electronic-signatures/) - ICSA: The Governance Institute have published a guidance note on the electronic signatures and what companies and directors should consider when they are required to sign documentation on behalf of the company.
- [CRO Announce Extension to Annual Return Filing Period](https://clscharteredsecretaries.ie/cro-extension-to-annual-return-filing-period/) - On Friday (29th May 2020) the Companies Registration Office announced that the period to file annual returns has been extended from 30 June 2020 to 31 October 2020.
- [Webinar: Owners' Management Companies -  corporate governance for company secretaries & stakeholders](https://clscharteredsecretaries.ie/webinar-owner-management-companies-corporate-governance-for-company-secretaries-stakeholders/) - Conor will be speaking at a free webinar hosted by The Chartered Governance Institute in Ireland along with The Housing Agency on Wednesday 1 July. Conor will address Corporate Governance, Company Law, and practical compliance concerns for OMCs.
- [ODCE Guidance For Companies Facing Insolvency due to COVID-19](https://clscharteredsecretaries.ie/odce-guidance-for-companies-facing-insolvency-due-to-covid-19/) - The ODCE issued a guidance document “COVID-19 and the insolvency-related functions of the ODCE” providing some helpful and welcome guidance to directors of companies impacted by the COVID-19 pandemic.
- [What to Consider When Applying for Voluntary Strike Off](https://clscharteredsecretaries.ie/what-to-consider-when-applying-for-voluntary-strike-off/) - Since the impact of COVID-19 we have seen a large increase in the number of companies applying for voluntary strike off. Directors and practitioners had more time to look at what companies had ceased trading or never traded and it was a good time to apply to reduce costs for companies that were no longer required.
- [Companies Bill Provides Temporary Measures For Holding Electronic Company Meetings](https://clscharteredsecretaries.ie/companies-bill-provides-temporary-measures-for-holding-company-meetings/) - The General Scheme of the Companies and Industrial and Provident Societies (Covid-19) (Amendment) Bill 2020 was published outlining the proposed emergency measures for companies and Industrial and Provident societies dealing with COVID-19 issues.
- [CRO 2019 Annual Report](https://clscharteredsecretaries.ie/cro-2019-annual-report/) - The CRO published its annual report for 2019 and we have set out some of the key points from the annual report.
- [ODCE 2019 Annual Report](https://clscharteredsecretaries.ie/odce-2019-annual-report/) - The ODCE issued the 2019 Annual Report and the key points from the report are:-
- [Central Register of Beneficial Ownership of Companies and Industrial and Provident Societies Annual Report 2019](https://clscharteredsecretaries.ie/central-register-of-beneficial-ownership-of-companies-and-industrial-and-provident-societies-annual-report-2019/) - The Registrar of Beneficial Ownership of Companies and Industrial and Provident Societies issued the 2019 Annual Report. The key points from the report are:
- [Temporary Rules for Holding Electronic Meetings](https://clscharteredsecretaries.ie/temporary-rules-for-holding-electronic-meetings/) - The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 (the “Act”) introduced temporary provisions to facilitate the holding of member and creditor meetings electronically
- [Companies (COVID-19) Act 2020 Introduces Temporary Measures](https://clscharteredsecretaries.ie/companies-covid-19-act-2020-introduces-temporary-measures/) - The Companies (Miscellaneous Provisions) (Covid-19) Act 2020 was commenced on 21st August 2020 and it introduces temporary measures to assist companies and Industrial and Provident Societies (“IPS”) deal with issues due to the impact of COVID-19
- [CRO announce extension to 30 September 2020 ARD’s](https://clscharteredsecretaries.ie/cro-announce-extension-to-30-september-2020-ards/) - The Companies Registration Office have announced (12th October 2020) that companies that have an annual return date on or after 30th September 2020 now have until 26th February 2021 to complete all aspects of filing its annual return and financial statements.
- [CRO Announcement on 31st October filing deadline](https://clscharteredsecretaries.ie/cro-announcement-on-31st-october-filing-deadline/) - The Companies Registration Office made the following announcement (23rd October 2020) on its website and social media channels regarding the 31st October 2020 filing deadline:-
- [EEA Resident Director](https://clscharteredsecretaries.ie/eea-resident-director/) - Every company is required to have at least one of the directors to be resident in a member State of the EEA. The definition of residency in Ireland, where such residence is being relied upon as satisfying the EEA-residency requirement pursuant to section 137 Companies Act 2014
- [Brexit Impact on Company Directors](https://clscharteredsecretaries.ie/brexit-impact-on-company-directors/) - As we get closer to the expiry of the Withdrawal Agreement between the UK and the EU Irish companies that have only UK resident directors must consider the impact of the UK leaving the EEA.
- [Urgent Update for CRO Presenters](https://clscharteredsecretaries.ie/urgent-update-for-cro-presenters/) - The CRO announced the transition dates for the new CORE portal. We welcome the launch of the new system however the timing will have a major impact on CRO presenters particularly for anyone looking to form a company or to have a change in directors/secretary registered before the end of the year.
- [Key Features of the New CORE Portal](https://clscharteredsecretaries.ie/key-features-of-new-core-portal/) - The new CORE Portal is launching on 16th December 2020 and we are like kids on Christmas morning waiting for the new system! The new Portal will bring CRO filings into the 21st century with new features that will make filing with CRO easier and more efficient.
- [Less than a week to CRO Deadline](https://clscharteredsecretaries.ie/less-than-a-week-to-cro-deadline/) - Last week CRO announced the timelines for the transition to the new CORE Portal. The last date for receipt of signature pages by the CRO is Monday the 7th December 2020 otherwise the signature pages will not be processed
- [Christmas Opening Hours](https://clscharteredsecretaries.ie/christmas-opening-hours/) - On behalf of all the team here at CLS, we would like to wish you and your family a very Happy Christmas and best wishes for 2021. Our opening hours for the Christmas period are as follows:
- [Interim Period of Companies (Covid 19) Act Extended](https://clscharteredsecretaries.ie/interim-period-of-companies-covid-19-act-extended/)
- [Co Sec Points for 2021](https://clscharteredsecretaries.ie/co-sec-points-for-2021/) - The introduction of the new CORE portal will have a significant impact on CRO presenters and how we file documentation with the CRO. Some of the benefits and also the challenges have been set out below.
- [CLS Webinar Series](https://clscharteredsecretaries.ie/cls-webinar-series/) - #post_contentCLS are hosting a series of free 1 hour webinars on all aspects of Company Law and Company Secretarial Practice
- [CLS Webinar Series](https://clscharteredsecretaries.ie/cls-webinar-series-2/)
- [CLS Webinar Series - Holding Company Meetings](https://clscharteredsecretaries.ie/cls-webinar-series-holding-company-meetings/)
- [February 2021 Newsletter](https://clscharteredsecretaries.ie/february-2021-newsletter/)
- [Free Company Restructuring Webinars](https://clscharteredsecretaries.ie/free-company-restructuring-webinars/)
- [Small Company Administrative Rescue Process and Miscellaneous Provisions Bill 2021](https://clscharteredsecretaries.ie/small-company-administrative-rescue-process-and-miscellaneous-provisions-bill-2021/)
- [Criminal Justice (Money Laundering & Terrorist Financing) (Amendment) Act 2021](https://clscharteredsecretaries.ie/criminal-justice-money-laundering-terrorist-financing-amendment-act-2021/)
- [Companies (Rescue Process for Small and Micro Companies) Bill 2021 passed](https://clscharteredsecretaries.ie/companies-rescue-process-for-small-and-micro-companies-bill-2021-passed/)
- [Interim Period of the Companies (Covid-19) Act Extended](https://clscharteredsecretaries.ie/interim-period-of-the-companies-covid-19-act-extended/)
- [Guide for Directors of Owners’ Management Companies (OMC’s)](https://clscharteredsecretaries.ie/guide-for-directors-of-owners-management-companies-omcs/)
- [Companies Registration Office 2020 Annual Report](https://clscharteredsecretaries.ie/companies-registration-office-2020-annual-report/)
- [ODCE Annual Report 2020](https://clscharteredsecretaries.ie/odce-annual-report-2020/)
- [RBO Annual Report 2020](https://clscharteredsecretaries.ie/rbo-annual-report-2020/)
- [Charities Reporting Compliance with the Governance Code](https://clscharteredsecretaries.ie/charities-governance-code/) - Registered charities are required to report on their compliance with the Charities Governance Code (“the Code”) to the Charities Regulator for the first time during 2021. Charities are required to declare their compliance status as at the date they file their Annual Report, which is 10 months after the financial year-end of the charity. ThisRegistered charities are required to report on their compliance with the Charities Governance Code (“the Code”) to the Charities Regulator for the first time during 2021. Charities are required to declare their compliance status as at the date they file their Annual Report, which is 10 months after the financial year-end of the charity. This
- [Small Company Administrative Rescue Process](https://clscharteredsecretaries.ie/small-company-administrative-rescue-process/)
- [Join the Team at CLS](https://clscharteredsecretaries.ie/join-the-team-at-cls/)
- [B1 Annual Return filing - this year it’s different](https://clscharteredsecretaries.ie/b1-annual-return-filing-this-year-its-different/)
- [Companies (Corporate Enforcement Authority) Bill 2021](https://clscharteredsecretaries.ie/companies-corporate-enforcement-authority-bill-2021/)
- [Changes to Unlimited Company Filing Requirements](https://clscharteredsecretaries.ie/unlimited-company-filing-requirements/)
- [Fake companies & How to Protect Your Identity](https://clscharteredsecretaries.ie/fake-companies-how-to-protect-your-identity/)
- [Top 10 Company Law Tips for 2022](https://clscharteredsecretaries.ie/top-10-company-law-tips-for-2022/)
- [Companies (Corporate Enforcement Authority) Act 2021](https://clscharteredsecretaries.ie/companies-corporate-enforcement-authority-act-2021/)
- [Mandatory Online Filing For 18 CRO Forms](https://clscharteredsecretaries.ie/mandatory-online-filing-for-18-cro-forms/)
- [Data Protection Guide for Owners’ Management Companies](https://clscharteredsecretaries.ie/data-protection-guide-for-owners-management-companies/)
- [Chartered Governance Institute Guide to Recent Company Law Changes](https://clscharteredsecretaries.ie/chartered-governance-institute-guide-to-recent-company-law-changes/)
- [February Newsletter](https://clscharteredsecretaries.ie/february-newsletter/)
- [What do I need to do to apply for Voluntary Strike Off?](https://clscharteredsecretaries.ie/what-do-i-need-to-do-to-apply-for-voluntary-strike-off/)
- [March Newsletter](https://clscharteredsecretaries.ie/march-newsletter/)
- [Recent CORE Update](https://clscharteredsecretaries.ie/recent-core-update/)
- [April Newsletter](https://clscharteredsecretaries.ie/april-newsletter/)
- [Join the Team at CLS](https://clscharteredsecretaries.ie/join-the-team-at-cls-2/)
- [Do we need members for a CLG?](https://clscharteredsecretaries.ie/do-we-need-members-for-a-clg/) - We are forming a not-for-profit Company Limited By Guarantee and have 4 directors. Are we required to have any members when we just have directors? Every company is required to have at least one member. The members have different roles and responsibilities than the directors. However, the members may often also be the directors as
- [Does a CLG or Dormant Company have to file with the RBO?](https://clscharteredsecretaries.ie/does-a-clg-or-dormant-company-have-to-file-with-the-rbo/)
- [June Newsletter](https://clscharteredsecretaries.ie/june-newsletter-2/)
- [Conor Chatted to Conall O Móráin on That Great Business Show](https://clscharteredsecretaries.ie/conor-chatted-to-conall-o-morain-on-that-great-business-show/)
- [July Newsletter](https://clscharteredsecretaries.ie/july-newsletter/)
- [Companies Registration Office Annual Report 2021](https://clscharteredsecretaries.ie/companies-registration-office-annual-report-2021/)
- [Register of Beneficial Ownership Annual Report 2021](https://clscharteredsecretaries.ie/register-of-beneficial-ownership-annual-report-2021/)
- [Charity Regulator Annual Report 2021](https://clscharteredsecretaries.ie/charity-regulator-annual-report-2021/)
- [European Union (Preventive Restructuring) Regulations 2022](https://clscharteredsecretaries.ie/european-union-preventive-restructuring-regulations-2022/)
- [What is a Company Constitution?](https://clscharteredsecretaries.ie/what-is-a-company-constitution/)
- [ODCE Annual Report 2021](https://clscharteredsecretaries.ie/odce-annual-report-2021/)
- [August 2022 Newsletter](https://clscharteredsecretaries.ie/august-2022-newsletter/)
- [What is a subscriber page and how do I update it?](https://clscharteredsecretaries.ie/what-is-a-subscriber-page-and-how-do-i-update-it/)
- [September Newsletter](https://clscharteredsecretaries.ie/september-newsletter/)
- [Golden Share or Traditional Groups?](https://clscharteredsecretaries.ie/golden-share-or-traditional-groups/)
- [October Newsletter](https://clscharteredsecretaries.ie/october-newsletter/)
- [Should a foreign company establish a Company or a Branch?](https://clscharteredsecretaries.ie/should-i-set-up-company-or-branch/)
- [December Newsletter](https://clscharteredsecretaries.ie/december-newsletter/)
- [November Newsletter](https://clscharteredsecretaries.ie/13228-2/)
- [Top 10 Company Law Points 2023](https://clscharteredsecretaries.ie/top-10-company-law-points-2023-2/)
- [January Newsletter](https://clscharteredsecretaries.ie/january-newsletter/)
- [New CEA Information note on the Early Warning Tools for Directors](https://clscharteredsecretaries.ie/cea-information-note-on-the-topic-of-early-warning-tools-and-restructuring-frameworks/)
- [February Newsletter](https://clscharteredsecretaries.ie/february-newsletter-2/)
- [Q&A - Do I need to update my Constitution if i change to a Single Director Company?](https://clscharteredsecretaries.ie/i-want-to-change-to-a-single-director-company-do-i-need-to-update-my-constitution/)
- [March 2023 Newsletter](https://clscharteredsecretaries.ie/march-2023-newsletter/)
- [April 2023 Newsletter - PPSN Disclosure for Directors](https://clscharteredsecretaries.ie/april-2023-newsletter-ppsn-disclosure-for-directors/)
- [New PPSN Disclosure Requirements for Directors](https://clscharteredsecretaries.ie/new-ppsn-disclosure-requirements-for-directors/)
- [New PPSN Project Has Been Delayed](https://clscharteredsecretaries.ie/new-ppsn-project-has-been-delayed/)
- [CRO Confirm PPSN Project Date](https://clscharteredsecretaries.ie/13630-2/)
- [Public consultation on proposals to enhance the Companies Act 2014](https://clscharteredsecretaries.ie/public-consultation-on-proposals-to-enhance-the-companies-act-2014/)
- [Welcome Changes to Audit Exemption](https://clscharteredsecretaries.ie/welcome-changes-to-audit-exemption/)
- [IAASA publishes updated guidance note on The Duty of Auditors to Report to the Corporate Enforcement Authority](https://clscharteredsecretaries.ie/iaasa-publishes-updated-guidance-note-on-reporting-to-the-corporate-enforcement-authority/)
- [Update on Entering PPSN details for CRO](https://clscharteredsecretaries.ie/update-on-entering-ppsn-details-for-cro/)
- [CRO Issue Enforcement Letters for Late Annual Returns](https://clscharteredsecretaries.ie/cro-issue-enforcement-letters-for-late-annual-returns/)
- [July Newsletter 2023](https://clscharteredsecretaries.ie/july-newsletter-2023/)
- [Companies Registration Office 2022 Annual Report](https://clscharteredsecretaries.ie/companies-registration-office-2022-annual-report/)
- [Office of the Director of Corporate Enforcement 2022 Annual Report](https://clscharteredsecretaries.ie/office-of-the-director-of-corporate-enforcement-2022-annual-report/)
- [Charities Regulator 2022 Annual Report](https://clscharteredsecretaries.ie/charities-regulator-2022-annual-report/)
- [Register of Beneficial Ownership of Companies 2022 Annual Report](https://clscharteredsecretaries.ie/register-of-beneficial-ownership-of-companies-2022-annual-report/)
- [August 2023 Newsletter](https://clscharteredsecretaries.ie/august-2023-newsletter/)
- [What is Annual Company Secretarial Compliance?](https://clscharteredsecretaries.ie/what-is-annual-company-secretarial-compliance/)
- [September 2023 Newsletter](https://clscharteredsecretaries.ie/september-2023-newsletter/)
- [CEA Information Notice regarding the Duties and Responsibilities of Directors](https://clscharteredsecretaries.ie/cea-information-notice-regarding-the-duties-and-responsibilities-of-directors/)
- [CRO Blog Post on PPSN](https://clscharteredsecretaries.ie/cro-blog-post-on-ppsn/)
- [October Newsletter 2023](https://clscharteredsecretaries.ie/october-newsletter-2023/)
- [We have received a 10 Week Warning Letter from the CRO](https://clscharteredsecretaries.ie/have-you-received-a-10-week-warning-letter-from-the-cro/)
- [November Newsletter 2023](https://clscharteredsecretaries.ie/november-newsletter-2023/)
- [December 2023 Newsletter](https://clscharteredsecretaries.ie/december-2023-newsletter/)
- [Top 10 Company Law Points for 2024](https://clscharteredsecretaries.ie/top-10-company-law-points-for-2024/)
- [Restriction and Disqualification of Directors](https://clscharteredsecretaries.ie/restriction-and-disqualification-of-directors/)
- [Offences under Companies Act 2014](https://clscharteredsecretaries.ie/offences-under-companies-act-2014/)
- [February Newsletter 2024](https://clscharteredsecretaries.ie/february-newsletter-2024/)
- [CLS 10th Birthday](https://clscharteredsecretaries.ie/cls-10th-birthday/)
- [Important Changes Proposed in Companies Bill](https://clscharteredsecretaries.ie/important-changes-proposed-in-companies-bill/)
- [April Newsletter 2024](https://clscharteredsecretaries.ie/april-newsletter-2024/)
- [CEA Information Note on Disqualification of Directors Under Company Law](https://clscharteredsecretaries.ie/cea-information-note-on-disqualification-of-directors-under-company-law/)
- [May 2024 Newsletter](https://clscharteredsecretaries.ie/may-2024-newsletter/)
- [CRO Step-by-step guide to filing a B10](https://clscharteredsecretaries.ie/cro-step-by-step-guide-to-filing-a-b10/)
- [Company Size Thresholds Increased by 25%](https://clscharteredsecretaries.ie/company-size-thresholds-increased-by-25/)
- [Newsletter June 2024](https://clscharteredsecretaries.ie/newsletter-june-2024/)
- [New Employment and Companies Act Impose Additional Responsibilities on Directors](https://clscharteredsecretaries.ie/new-employment-and-companies-act-impose-additional-responsibilities-on-directors/)
- [July 2024 Newsletter](https://clscharteredsecretaries.ie/july-2024-newsletter/)
- [The Charities (Amendment) Act 2024 is passed](https://clscharteredsecretaries.ie/the-charities-amendment-act-2024-is-passed/)
- [CSRD Regulations signed into Law](https://clscharteredsecretaries.ie/csrd-regulations-signed-into-law/)
- [CRO 2023 Annual Report](https://clscharteredsecretaries.ie/cro-2023-annual-report/)
- [Corporate Enforcement Authority First Annual Report](https://clscharteredsecretaries.ie/corporate-enforcement-authority-first-annual-report/)
- [RBO Annual Report 2023](https://clscharteredsecretaries.ie/rbo-annual-report-2023/)
- [Charities Regulator Report 2023](https://clscharteredsecretaries.ie/charities-regulator-report-2023/)
- [August 2024 Newsletter](https://clscharteredsecretaries.ie/august-2024-newsletter/)
- [Registration of Limited Partnerships and Business Names Bill 2024](https://clscharteredsecretaries.ie/registration-of-limited-partnerships-and-business-names-bill-2024/)
- [September 2024 Newsletter](https://clscharteredsecretaries.ie/september-2024-newsletter/)
- [CRO Guidance on B10 Filing Issues](https://clscharteredsecretaries.ie/cro-guidance-on-b10-filing-issues/)
- [October 2024 Newsletter](https://clscharteredsecretaries.ie/october-2024-newsletter/)
- [November 2024 Newsletter](https://clscharteredsecretaries.ie/november-2024-newsletter/)
- [New Companies Act 2024 Partially Commenced](https://clscharteredsecretaries.ie/new-companies-act-2024-commenced/)
- [December 2024 Newsletter](https://clscharteredsecretaries.ie/december-2024-newsletter/)
- [Ten sections of Charities (Amendment) Act 2024 Commenced](https://clscharteredsecretaries.ie/some-sections-of-charities-amendment-act-2024-commenced/)
- [Top 10 Co Sec Points for 2025](https://clscharteredsecretaries.ie/top-10-co-sec-points-for-2025/)
- [February 2025 Newsletter](https://clscharteredsecretaries.ie/february-2025-newsletter/)
- [What Circumstances Require a Directors Loan SAP?](https://clscharteredsecretaries.ie/what-circumstances-require-a-directors-loan-sap/)
- [March Newsletter 2025](https://clscharteredsecretaries.ie/march-newsletter-2025/)
- [CRO Update April 2025](https://clscharteredsecretaries.ie/cro-update-april-2025/) - The CRO provided an update on their activities at yesterday’s CRO Link meeting and there was some welcome news for SME companies. Audit Exemption CRO are targeting the end of May for the implementation of the change to audit exemption providing that companies that file late once in a 5-year period will not lose audit
- [April 2025 Newsletter](https://clscharteredsecretaries.ie/april-2025-newsletter/)
- [CRO Open Data Portal](https://clscharteredsecretaries.ie/cro-open-data-portal/)
- [May Newsletter 2025](https://clscharteredsecretaries.ie/may-newsletter-2025/)
- [Identity Verification and Acting as an Authorised Corporate Service Provider with Companies House UK](https://clscharteredsecretaries.ie/acting-as-an-authorised-corporate-service-provider-with-companies-house-uk/)
- [July 2025 Newsletter](https://clscharteredsecretaries.ie/july-2025-newsletter/)
- [Who Are the Subcribers in a Company?](https://clscharteredsecretaries.ie/who-are-the-subcribers-in-a-company/)
- [Shares and Share Capital](https://clscharteredsecretaries.ie/shares-and-share-capital/)
- [The Importance of a Shareholders’ Agreement](https://clscharteredsecretaries.ie/the-importance-of-a-shareholders-agreement/)
- [CEA 2024 Annual Report](https://clscharteredsecretaries.ie/cea-2024-annual-report/)
- [New Audit Exemption Regime Commenced](https://clscharteredsecretaries.ie/new-audit-exemption-regime-commenced/)
- [Charities Regulator Annual Report 2024](https://clscharteredsecretaries.ie/charities-regulator-annual-report-2024/)
- [Companies Registration Office 2024 Annual Report](https://clscharteredsecretaries.ie/companies-registration-office-2024-annual-report/)
- [RBO Annual Report 2024](https://clscharteredsecretaries.ie/rbo-annual-report-2024/)
- [What are the B1 Annual Return Filing Requirements for a Company?](https://clscharteredsecretaries.ie/what-are-the-b1-annual-return-filing-requirements-for-a-company/)

## Pages

- [Home](https://clscharteredsecretaries.ie/) - CLS provide expert Company Law, Company Secretarial and Company Formation services to our clients around Ireland and internationally.
- [Company Order Form Guide](https://clscharteredsecretaries.ie/company-order-form-guide/) - This is our Handy Guide to our online company order form.
- [Company Order Form FAQs](https://clscharteredsecretaries.ie/company-order-form-faqs/) - This is our Handy Guide to our online company order form.
- [CLS Anti-Money Laundering Customer Due Diligence](https://clscharteredsecretaries.ie/aml-info/) - This is our Handy Guide to our online company order form.
- [Company Order Form](https://clscharteredsecretaries.ie/online-company-order-form/)
- [Company Order Form](https://clscharteredsecretaries.ie/online-company-order-form_old/) - The first step in forming a company is to complete the order form. We make things as easy for you as possible
- [Insights](https://clscharteredsecretaries.ie/blog-insights/) - All the latest news on company secretarial services and company law services from CLS.
- [Resources](https://clscharteredsecretaries.ie/resources/) - We conveniently provide the relevant Audit Exemption Templates and AGM Templates for you to download free of charge
- [About](https://clscharteredsecretaries.ie/about/) - CLS cater for Accountants, Solicitors, Tax Advisors and companies directly. Conor and Amy have worked in the areas of company law and company secretarial for many years
- [Contact](https://clscharteredsecretaries.ie/contact/) - Contact CLS Chartered Secretaries for company secretarial services and corporate law advice.
- [Why CLS](https://clscharteredsecretaries.ie/why-cls/) - CLS offer a comprehensive range of solutions in its specialised position as ICSA Chartered Secretaries. Our clients work with us because they trust us and the advice we provide.
- [Login](https://clscharteredsecretaries.ie/login/) - Keep up-to-date with the most important Company Law and Company Secretarial issues and news that impact you and your clients.
- [Shop](https://clscharteredsecretaries.ie/shop/) - We have a number of company secretarial templates to assist companies and directors to convene an AGM or avail of the audit exemption.
- [Privacy Statement](https://clscharteredsecretaries.ie/privacy-policy/) - Your privacy is very important to us. To better protect your privacy we provide this statement explaining our online and company practices and the choices you can make about the way your information is collected and used.
- [Our Expertise](https://clscharteredsecretaries.ie/our-expertise/) - Company Formations – Basic Company Secretarial Changes – Advanced Company Secretarial Changes – Company Restructuring – Court Applications – Outsourced Services – Corporate Governance – Knowledge and Training
- [Company Formations](https://clscharteredsecretaries.ie/company-formations/) - Services include forming a Limited Company (LTD), Designated Activity Company (DAC), Company Limited by Guarantee (CLG), Public Limited Company (PLC), Unlimited Company (UC) as well Non-Resident Bonds, Company Seals and Branch Registrations.
- [Basic Company Secretarial Changes](https://clscharteredsecretaries.ie/basic-company-secretarial-changes/) - We offer Change of Directors and Company Secretary, Alteration of Constitution, Change of Company Name, Business Name Registration and Voluntary Strike Off services
- [Advanced Company Secretarial](https://clscharteredsecretaries.ie/advanced-company-secretarial/) - CLS’s knowledge and expertise in corporate transactions includes Allotment, Transfer and Reclassification of Shares, Redemption and Buyback of Shares, Creation of Group Structures and Golden Shares and Re-registration of Company.
- [Company Restructuring](https://clscharteredsecretaries.ie/company-restructuring/) - Our company restructuring offerings covers Share for Share, Share for Undertaking, Summary Approval Procedures and Mergers.
- [Court Applications](https://clscharteredsecretaries.ie/court-applications/) - CLS’s court applications professional services include Section 343 District Court Applications, High Court Applications to remove a CRO registered document and High Court Restorations.
- [Corporate Governance](https://clscharteredsecretaries.ie/corporate-governance/) - CLS’ corporate governance expertise covers Board of Directors Training, Governance Manuals and Minute Taking.
- [Knowledge & Training](https://clscharteredsecretaries.ie/knowledge-training/) - CLS educates and trains groups and individuals in person and online through our Query Service, Company Secretarial Review and Company Law Training and Seminars.
- [Outsourced Services](https://clscharteredsecretaries.ie/outsourced-services/) - Our range of outsourced services include Named Company Secretary and Annual Company Secretarial Compliance.
- [Terms of Business](https://clscharteredsecretaries.ie/terms-of-business/) - CLS Chartered Secretaries General Terms of Business
- [Cookie Policy](https://clscharteredsecretaries.ie/cookie-policy/) - Contact CLS for advice on forming and setting up a company.

## Products

- [Audit Exemption for Micro & Small Company LTD & DAC ](https://clscharteredsecretaries.ie/product/audit-exemption-micro-small-company/) - CLS company secretarial services Ireland. Audit Exemption pack for for Micro & Small Company LTD & DAC
- [Audit Exemption for Micro & Small Group](https://clscharteredsecretaries.ie/product/audit-exemption-micro-small-group/) - Corporate law advice and corporate governance from CLS Ireland.
- [Audit Exemption for ULC](https://clscharteredsecretaries.ie/product/ulc-audit-exemption/) - Unlimited companies audit exemption. Company secretarial and law services from CLS Ireland.
- [Audit Exemption for CLG](https://clscharteredsecretaries.ie/product/clg-audit-exemption/) - Contact CLS for company law advice and company formations.
- [AGM Pack - Audited Financial Statements](https://clscharteredsecretaries.ie/product/agm-pack-audited-financial-statements/) - AGM pack for Audited Financial Statements from CLS company registration and company formation.
- [AGM Pack - Audit Exempt Financial Statements](https://clscharteredsecretaries.ie/product/agm-pack-audit-exempt-financial-statements/) - Audit Exempt Financial Statements from CLS for company secretarial services and advice.
- [Register of Beneficial Owners Templates](https://clscharteredsecretaries.ie/product/register-of-beneficial-owners-templates/) - All companies are required to maintain an internal beneficial ownership register and make filings on the Central Register.
- [Online Company Order Form - Product](https://clscharteredsecretaries.ie/product/online-company-order-form-product/)

## Categories

- [Uncategorized](https://clscharteredsecretaries.ie/category/uncategorized/)
- [Our Team](https://clscharteredsecretaries.ie/category/our-team/)
- [Events](https://clscharteredsecretaries.ie/category/events/)
- [Company Formation](https://clscharteredsecretaries.ie/category/company-formation/)
- [Basic Company Secretarial](https://clscharteredsecretaries.ie/category/basic-company-secretarial/)
- [Advanced Company Secretarial](https://clscharteredsecretaries.ie/category/advanced-company-secretarial/)
- [Company Restructuring](https://clscharteredsecretaries.ie/category/company-restructuring/)
- [Court Applications](https://clscharteredsecretaries.ie/category/court-applications/)
- [Outsourced Services](https://clscharteredsecretaries.ie/category/outsourced-services/)
- [Corporate Governance](https://clscharteredsecretaries.ie/category/corporate-governance/)
- [Knowledge and Training](https://clscharteredsecretaries.ie/category/knowledge-and-training/)
- [Annual Company Secretarial Compliance](https://clscharteredsecretaries.ie/category/annual-company-secretarial-compliance/)
- [News](https://clscharteredsecretaries.ie/category/news/)
- [Newsletter](https://clscharteredsecretaries.ie/category/newsletter/)
- [Newsletters](https://clscharteredsecretaries.ie/category/newsletters/)
- [AGM](https://clscharteredsecretaries.ie/category/agm/)
- [Tax Advisors](https://clscharteredsecretaries.ie/category/tax-advisors/)
- [Company Law](https://clscharteredsecretaries.ie/category/company-law/)
- [Auditors](https://clscharteredsecretaries.ie/category/auditors/)
- [Directors Duties](https://clscharteredsecretaries.ie/category/directors-duties/)
- [Corporate Social Responsibility](https://clscharteredsecretaries.ie/category/corporate-social-responsibility/)

## Tags

- [Newsletter](https://clscharteredsecretaries.ie/tag/newsletter/)
- [Audit Exemption](https://clscharteredsecretaries.ie/tag/audit-exemption/)
- [District Court Application](https://clscharteredsecretaries.ie/tag/district-court-application/)
- [Financial Statements](https://clscharteredsecretaries.ie/tag/financial-statements/)
- [Brexit](https://clscharteredsecretaries.ie/tag/brexit/)
- [Beneficial Ownership Register](https://clscharteredsecretaries.ie/tag/beneficial-ownership-register/)
- [Company Secretarial Review](https://clscharteredsecretaries.ie/tag/company-secretarial-review/)
- [Company Secretary](https://clscharteredsecretaries.ie/tag/company-secretary/)
- [One Director Company](https://clscharteredsecretaries.ie/tag/one-director-company/)
- [Templates](https://clscharteredsecretaries.ie/tag/templates/)
- [Constitution](https://clscharteredsecretaries.ie/tag/constitution/)
- [CORE](https://clscharteredsecretaries.ie/tag/core/)
- [Companies Act 2014](https://clscharteredsecretaries.ie/tag/companies-act-2014/)
- [Companies (Corporate Enforcement Authority) Bill 2018](https://clscharteredsecretaries.ie/tag/companies-corporate-enforcement-authority-bill-2018/)
- [Corporate Enforcement Authority](https://clscharteredsecretaries.ie/tag/corporate-enforcement-authority/)
- [Share capital](https://clscharteredsecretaries.ie/tag/share-capital/)
- [Corporate Governance](https://clscharteredsecretaries.ie/tag/corporate-governance/)
- [Restriction of Directors](https://clscharteredsecretaries.ie/tag/restriction-of-directors/)
- [ICSA](https://clscharteredsecretaries.ie/tag/icsa/)
- [News](https://clscharteredsecretaries.ie/tag/news/)
- [CLS](https://clscharteredsecretaries.ie/tag/cls/)
- [Annual Return](https://clscharteredsecretaries.ie/tag/annual-return/)
- [Deadline](https://clscharteredsecretaries.ie/tag/deadline/)
- [Filing](https://clscharteredsecretaries.ie/tag/filing/)
- [Strike Off](https://clscharteredsecretaries.ie/tag/strike-off/)
- [CRO](https://clscharteredsecretaries.ie/tag/cro/)
- [Court Applications](https://clscharteredsecretaries.ie/tag/court-applications/)
- [Companies (Statutory Audits) Act 2018](https://clscharteredsecretaries.ie/tag/companies-statutory-audits-act-2018/)
- [ARD](https://clscharteredsecretaries.ie/tag/ard/)
- [IAASA](https://clscharteredsecretaries.ie/tag/iaasa/)
- [Offences](https://clscharteredsecretaries.ie/tag/offences/)
- [Company Name](https://clscharteredsecretaries.ie/tag/company-name/)
- [Business Name](https://clscharteredsecretaries.ie/tag/business-name/)
- [Company Name Rules](https://clscharteredsecretaries.ie/tag/company-name-rules/)
- [Form a Company](https://clscharteredsecretaries.ie/tag/form-a-company/)
- [Register a Company](https://clscharteredsecretaries.ie/tag/register-a-company/)
- [Company Director](https://clscharteredsecretaries.ie/tag/company-director/)
- [Directors Duties](https://clscharteredsecretaries.ie/tag/directors-duties/)
- [Company Secretary Duties](https://clscharteredsecretaries.ie/tag/company-secretary-duties/)
- [Named Company Secretary](https://clscharteredsecretaries.ie/tag/named-company-secretary/)
- [Company Members](https://clscharteredsecretaries.ie/tag/company-members/)
- [Shareholder](https://clscharteredsecretaries.ie/tag/shareholder/)
- [Subscriber](https://clscharteredsecretaries.ie/tag/subscriber/)
- [Company Types](https://clscharteredsecretaries.ie/tag/company-types/)
- [CLG](https://clscharteredsecretaries.ie/tag/clg/)
- [Company Formation](https://clscharteredsecretaries.ie/tag/company-formation/)
- [Company Activities](https://clscharteredsecretaries.ie/tag/company-activities/)
- [Registered Office Address](https://clscharteredsecretaries.ie/tag/registered-office-address/)
- [Certificate of Incorporation](https://clscharteredsecretaries.ie/tag/certificate-of-incorporation/)
- [Meeting Minutes](https://clscharteredsecretaries.ie/tag/meeting-minutes/)
- [Company Register](https://clscharteredsecretaries.ie/tag/company-register/)
- [Share Certificate](https://clscharteredsecretaries.ie/tag/share-certificate/)
- [Company Seal](https://clscharteredsecretaries.ie/tag/company-seal/)
- [Real and continous link](https://clscharteredsecretaries.ie/tag/real-and-continous-link/)
- [Non-Resident Bond](https://clscharteredsecretaries.ie/tag/non-resident-bond/)
- [EEA Resident Director](https://clscharteredsecretaries.ie/tag/eea-resident-director/)
- [Shares](https://clscharteredsecretaries.ie/tag/shares/)
- [Stamp Duty](https://clscharteredsecretaries.ie/tag/stamp-duty/)
- [Stock Transfer](https://clscharteredsecretaries.ie/tag/stock-transfer/)
- [Board Minutes](https://clscharteredsecretaries.ie/tag/board-minutes/)
- [Statutory Register](https://clscharteredsecretaries.ie/tag/statutory-register/)
- [ROS](https://clscharteredsecretaries.ie/tag/ros/)
- [Training](https://clscharteredsecretaries.ie/tag/training/)
- [Seminars](https://clscharteredsecretaries.ie/tag/seminars/)
- [Workshops](https://clscharteredsecretaries.ie/tag/workshops/)
- [Knowledge](https://clscharteredsecretaries.ie/tag/knowledge/)
- [Learning](https://clscharteredsecretaries.ie/tag/learning/)
- [Network Group](https://clscharteredsecretaries.ie/tag/network-group/)
- [Conference](https://clscharteredsecretaries.ie/tag/conference/)
- [Compliance](https://clscharteredsecretaries.ie/tag/compliance/)
- [Annual Compliance](https://clscharteredsecretaries.ie/tag/annual-compliance/)
- [Minute Taking](https://clscharteredsecretaries.ie/tag/minute-taking/)
- [Board Meeting](https://clscharteredsecretaries.ie/tag/board-meeting/)
- [Member meeting](https://clscharteredsecretaries.ie/tag/member-meeting/)
- [Corporate Governance Manual](https://clscharteredsecretaries.ie/tag/corporate-governance-manual/)
- [Board of Directors](https://clscharteredsecretaries.ie/tag/board-of-directors/)
- [board of directors manual](https://clscharteredsecretaries.ie/tag/board-of-directors-manual/)
- [Charities Governance Code](https://clscharteredsecretaries.ie/tag/charities-governance-code/)
- [Charity](https://clscharteredsecretaries.ie/tag/charity/)
- [Charity Governance](https://clscharteredsecretaries.ie/tag/charity-governance/)
- [Board of Directors Training](https://clscharteredsecretaries.ie/tag/board-of-directors-training/)
- [Nominee Shareholder](https://clscharteredsecretaries.ie/tag/nominee-shareholder/)
- [Nominee Services](https://clscharteredsecretaries.ie/tag/nominee-services/)
- [Privacy](https://clscharteredsecretaries.ie/tag/privacy/)
- [Outsourced services](https://clscharteredsecretaries.ie/tag/outsourced-services/)
- [Ireland](https://clscharteredsecretaries.ie/tag/ireland/)
- [Merger](https://clscharteredsecretaries.ie/tag/merger/)
- [assets](https://clscharteredsecretaries.ie/tag/assets/)
- [liabilities](https://clscharteredsecretaries.ie/tag/liabilities/)
- [corporate identity](https://clscharteredsecretaries.ie/tag/corporate-identity/)
- [Domestic merger](https://clscharteredsecretaries.ie/tag/domestic-merger/)
- [Summary Approval Procedure](https://clscharteredsecretaries.ie/tag/summary-approval-procedure/)
- [Issue Shares](https://clscharteredsecretaries.ie/tag/issue-shares/)
- [Debentures](https://clscharteredsecretaries.ie/tag/debentures/)
- [Re-registration of Company](https://clscharteredsecretaries.ie/tag/re-registration-of-company/)
- [Convert a company](https://clscharteredsecretaries.ie/tag/convert-a-company/)
- [Voluntary Strike Off](https://clscharteredsecretaries.ie/tag/voluntary-strike-off/)
- [Liquidation](https://clscharteredsecretaries.ie/tag/liquidation/)
- [Sole Trade](https://clscharteredsecretaries.ie/tag/sole-trade/)
- [Change Company Name](https://clscharteredsecretaries.ie/tag/change-company-name/)
- [Change Company Director](https://clscharteredsecretaries.ie/tag/change-company-director/)
- [Change Company Secretary](https://clscharteredsecretaries.ie/tag/change-company-secretary/)
- [Remove Company Director](https://clscharteredsecretaries.ie/tag/remove-company-director/)
- [LTD](https://clscharteredsecretaries.ie/tag/ltd/)
- [DAC](https://clscharteredsecretaries.ie/tag/dac/)
- [PLC](https://clscharteredsecretaries.ie/tag/plc/)
- [UC](https://clscharteredsecretaries.ie/tag/uc/)
- [Branch](https://clscharteredsecretaries.ie/tag/branch/)
- [Register a Branch in Ireland](https://clscharteredsecretaries.ie/tag/register-a-branch-in-ireland/)
- [Place of business](https://clscharteredsecretaries.ie/tag/place-of-business/)
- [EEA Counrty Branch](https://clscharteredsecretaries.ie/tag/eea-counrty-branch/)
- [Common Seal](https://clscharteredsecretaries.ie/tag/common-seal/)
- [redeemable shares](https://clscharteredsecretaries.ie/tag/redeemable-shares/)
- [Redemption of Shares](https://clscharteredsecretaries.ie/tag/redemption-of-shares/)
- [Buyback shares](https://clscharteredsecretaries.ie/tag/buyback-shares/)
- [Company Law Query](https://clscharteredsecretaries.ie/tag/company-law-query/)
- [Query Service](https://clscharteredsecretaries.ie/tag/query-service/)
- [CLS Query Service](https://clscharteredsecretaries.ie/tag/cls-query-service/)
- [Ask a question](https://clscharteredsecretaries.ie/tag/ask-a-question/)
- [Guidence](https://clscharteredsecretaries.ie/tag/guidence/)
- [AGM](https://clscharteredsecretaries.ie/tag/agm/)
- [minute book](https://clscharteredsecretaries.ie/tag/minute-book/)
- [High Court Restoration](https://clscharteredsecretaries.ie/tag/high-court-restoration/)
- [Company assets](https://clscharteredsecretaries.ie/tag/company-assets/)
- [Transfer assets](https://clscharteredsecretaries.ie/tag/transfer-assets/)
- [Restore company](https://clscharteredsecretaries.ie/tag/restore-company/)
- [Administrative Restoration](https://clscharteredsecretaries.ie/tag/administrative-restoration/)
- [Creditors Restoration](https://clscharteredsecretaries.ie/tag/creditors-restoration/)
- [Sec. 343 District Court Application](https://clscharteredsecretaries.ie/tag/sec-343-district-court-application/)
- [Sec. 343](https://clscharteredsecretaries.ie/tag/sec-343/)
- [Missed Annual Return Deadline](https://clscharteredsecretaries.ie/tag/missed-annual-return-deadline/)
- [SAP](https://clscharteredsecretaries.ie/tag/sap/)
- [restricted activities](https://clscharteredsecretaries.ie/tag/restricted-activities/)
- [Section 202](https://clscharteredsecretaries.ie/tag/section-202/)
- [Group Structures](https://clscharteredsecretaries.ie/tag/group-structures/)
- [Golden share](https://clscharteredsecretaries.ie/tag/golden-share/)
- [Group](https://clscharteredsecretaries.ie/tag/group/)
- [Allot shares](https://clscharteredsecretaries.ie/tag/allot-shares/)
- [transfer shares](https://clscharteredsecretaries.ie/tag/transfer-shares/)
- [reclassification of shares](https://clscharteredsecretaries.ie/tag/reclassification-of-shares/)
- [Share class](https://clscharteredsecretaries.ie/tag/share-class/)
- [Change constitution](https://clscharteredsecretaries.ie/tag/change-constitution/)
- [Update Constitution](https://clscharteredsecretaries.ie/tag/update-constitution/)
- [NACE code](https://clscharteredsecretaries.ie/tag/nace-code/)
- [Remove a director](https://clscharteredsecretaries.ie/tag/remove-a-director/)
- [Tips](https://clscharteredsecretaries.ie/tag/tips/)
- [Companies (Accounting) Act 2017](https://clscharteredsecretaries.ie/tag/companies-accounting-act-2017/)
- [Micro Company](https://clscharteredsecretaries.ie/tag/micro-company/)
- [Group financial statements](https://clscharteredsecretaries.ie/tag/group-financial-statements/)
- [Abridged Financial statements](https://clscharteredsecretaries.ie/tag/abridged-financial-statements/)
- [Suffix Exemption](https://clscharteredsecretaries.ie/tag/suffix-exemption/)
- [Voting rights](https://clscharteredsecretaries.ie/tag/voting-rights/)
- [Subscriber page](https://clscharteredsecretaries.ie/tag/subscriber-page/)
- [Revised Governance Code](https://clscharteredsecretaries.ie/tag/revised-governance-code/)
- [Community](https://clscharteredsecretaries.ie/tag/community/)
- [Voluntary And Charity Sector](https://clscharteredsecretaries.ie/tag/voluntary-and-charity-sector/)
- [CRA](https://clscharteredsecretaries.ie/tag/cra/)
- [Charitable status](https://clscharteredsecretaries.ie/tag/charitable-status/)
- [Financial Statement Exemptions](https://clscharteredsecretaries.ie/tag/financial-statement-exemptions/)
- [EEA Country Branch](https://clscharteredsecretaries.ie/tag/eea-country-branch/)
- [Reporting Offences](https://clscharteredsecretaries.ie/tag/reporting-offences/)
- [Statutory Auditors](https://clscharteredsecretaries.ie/tag/statutory-auditors/)
- [Audit](https://clscharteredsecretaries.ie/tag/audit/)
- [EGM](https://clscharteredsecretaries.ie/tag/egm/)
- [Liquidator](https://clscharteredsecretaries.ie/tag/liquidator/)
- [Corporate Insolvency](https://clscharteredsecretaries.ie/tag/corporate-insolvency/)
- [Statutory Auditor](https://clscharteredsecretaries.ie/tag/statutory-auditor/)
- [Remove Statutory Auditor](https://clscharteredsecretaries.ie/tag/remove-statutory-auditor/)
- [Loans](https://clscharteredsecretaries.ie/tag/loans/)
- [Written Resolution](https://clscharteredsecretaries.ie/tag/written-resolution/)
- [Resolution](https://clscharteredsecretaries.ie/tag/resolution/)
- [Meeting Rules](https://clscharteredsecretaries.ie/tag/meeting-rules/)
- [Proxy](https://clscharteredsecretaries.ie/tag/proxy/)
- [Quorum](https://clscharteredsecretaries.ie/tag/quorum/)
- [Votes](https://clscharteredsecretaries.ie/tag/votes/)
- [Polls](https://clscharteredsecretaries.ie/tag/polls/)
- [RBO](https://clscharteredsecretaries.ie/tag/rbo/)
- [BEN 2](https://clscharteredsecretaries.ie/tag/ben-2/)
- [BEN2](https://clscharteredsecretaries.ie/tag/ben2/)
- [Christmas](https://clscharteredsecretaries.ie/tag/christmas/)
- [covid-19](https://clscharteredsecretaries.ie/tag/covid-19/)
- [update](https://clscharteredsecretaries.ie/tag/update/)
- [coronavirus](https://clscharteredsecretaries.ie/tag/coronavirus/)
- [contact](https://clscharteredsecretaries.ie/tag/contact/)
- [closed](https://clscharteredsecretaries.ie/tag/closed/)
- [companyformation](https://clscharteredsecretaries.ie/tag/companyformation/)
- [formation](https://clscharteredsecretaries.ie/tag/formation/)
- [orderform](https://clscharteredsecretaries.ie/tag/orderform/)
- [company secretarial](https://clscharteredsecretaries.ie/tag/company-secretarial/)
- [CPD](https://clscharteredsecretaries.ie/tag/cpd/)
- [Webinar](https://clscharteredsecretaries.ie/tag/webinar/)
- [Accountants](https://clscharteredsecretaries.ie/tag/accountants/)
- [Company Law](https://clscharteredsecretaries.ie/tag/company-law/)
- [Event](https://clscharteredsecretaries.ie/tag/event/)
- [ACCA](https://clscharteredsecretaries.ie/tag/acca/)
- [Directors](https://clscharteredsecretaries.ie/tag/directors/)
- [Key Decisions](https://clscharteredsecretaries.ie/tag/key-decisions/)
- [Covid19](https://clscharteredsecretaries.ie/tag/covid19/)
- [Directors Meeting](https://clscharteredsecretaries.ie/tag/directors-meeting/)
- [electronic signature](https://clscharteredsecretaries.ie/tag/electronic-signature/)
- [resolutions](https://clscharteredsecretaries.ie/tag/resolutions/)
- [ARD Deadline](https://clscharteredsecretaries.ie/tag/ard-deadline/)
- [Annual Return Deadline](https://clscharteredsecretaries.ie/tag/annual-return-deadline/)
- [Extension](https://clscharteredsecretaries.ie/tag/extension/)
- [Owner Management Company](https://clscharteredsecretaries.ie/tag/owner-management-company/)
- [Insolvency](https://clscharteredsecretaries.ie/tag/insolvency/)
- [ODCE](https://clscharteredsecretaries.ie/tag/odce/)
- [VSO](https://clscharteredsecretaries.ie/tag/vso/)
- [companies bill](https://clscharteredsecretaries.ie/tag/companies-bill/)
- [Annual Report](https://clscharteredsecretaries.ie/tag/annual-report/)
- [ARD Extension](https://clscharteredsecretaries.ie/tag/ard-extension/)
- [Sec 137 Non-Resident Bond](https://clscharteredsecretaries.ie/tag/sec-137-non-resident-bond/)
- [Sec 140 Real and Continuous Link](https://clscharteredsecretaries.ie/tag/sec-140-real-and-continuous-link/)
- [Tax Advisors](https://clscharteredsecretaries.ie/tag/tax-advisors/)
- [Tax](https://clscharteredsecretaries.ie/tag/tax/)
- [Share Transactions](https://clscharteredsecretaries.ie/tag/share-transactions/)
- [Company Transactions](https://clscharteredsecretaries.ie/tag/company-transactions/)
- [Company Restructure](https://clscharteredsecretaries.ie/tag/company-restructure/)
- [AML](https://clscharteredsecretaries.ie/tag/aml/)
- [Interim Period of Companies Act](https://clscharteredsecretaries.ie/tag/interim-period-of-companies-act/)
- [Charities Regulator](https://clscharteredsecretaries.ie/tag/charities-regulator/)
- [SCARP](https://clscharteredsecretaries.ie/tag/scarp/)
- [Companies (Rescue Process for Small and Micro Companies) Act 2021](https://clscharteredsecretaries.ie/tag/companies-rescue-process-for-small-and-micro-companies-act-2021/)
- [Micro companies](https://clscharteredsecretaries.ie/tag/micro-companies/)
- [Small companies](https://clscharteredsecretaries.ie/tag/small-companies/)
- [Chartered Governance Institute](https://clscharteredsecretaries.ie/tag/chartered-governance-institute/)
- [Company Law Tips](https://clscharteredsecretaries.ie/tag/company-law-tips/)
- [Companies Covid-19 Act](https://clscharteredsecretaries.ie/tag/companies-covid-19-act/)
- [Non Resident Bonds](https://clscharteredsecretaries.ie/tag/non-resident-bonds/)
- [replace the ODCE](https://clscharteredsecretaries.ie/tag/replace-the-odce/)
- [Companies Registration Office](https://clscharteredsecretaries.ie/tag/companies-registration-office/)
- [mandatory online filing](https://clscharteredsecretaries.ie/tag/mandatory-online-filing/)
- [Solvency](https://clscharteredsecretaries.ie/tag/solvency/)
- [Mortgages](https://clscharteredsecretaries.ie/tag/mortgages/)
- [Enforcement](https://clscharteredsecretaries.ie/tag/enforcement/)
- [Data Protection](https://clscharteredsecretaries.ie/tag/data-protection/)
- [Company Constitutions](https://clscharteredsecretaries.ie/tag/company-constitutions/)
- [data protection issues](https://clscharteredsecretaries.ie/tag/data-protection-issues/)
- [Owners’ Management Companies](https://clscharteredsecretaries.ie/tag/owners-management-companies/)
- [Register of Members](https://clscharteredsecretaries.ie/tag/register-of-members/)
- [OMCs & Financial Management](https://clscharteredsecretaries.ie/tag/omcs-financial-management/)
- [The Chartered Governance Institute UK & Ireland](https://clscharteredsecretaries.ie/tag/the-chartered-governance-institute-uk-ireland/)
- [The Chartered Governance Institute UK & Ireland Annual Conference](https://clscharteredsecretaries.ie/tag/the-chartered-governance-institute-uk-ireland-annual-conference/)
- [Recent Changes in Company Law](https://clscharteredsecretaries.ie/tag/recent-changes-in-company-law/)
- [The Companies Act 2014](https://clscharteredsecretaries.ie/tag/the-companies-act-2014/)
- [The Companies (Corporate Enforcement Authority) Act 2021](https://clscharteredsecretaries.ie/tag/the-companies-corporate-enforcement-authority-act-2021/)
- [Revenue](https://clscharteredsecretaries.ie/tag/revenue/)
- [Letter of no objection. Members or Creditors Voluntary Liquidation](https://clscharteredsecretaries.ie/tag/letter-of-no-objection-members-or-creditors-voluntary-liquidation/)
- [H15 Form](https://clscharteredsecretaries.ie/tag/h15-form/)
- [Deadlines](https://clscharteredsecretaries.ie/tag/deadlines/)
- [Updates](https://clscharteredsecretaries.ie/tag/updates/)
- [Set to Draft](https://clscharteredsecretaries.ie/tag/set-to-draft/)
- [Submissions](https://clscharteredsecretaries.ie/tag/submissions/)
- [CORE updates](https://clscharteredsecretaries.ie/tag/core-updates/)
- [Members Liability](https://clscharteredsecretaries.ie/tag/members-liability/)
- [Member rights](https://clscharteredsecretaries.ie/tag/member-rights/)
- [Member duties](https://clscharteredsecretaries.ie/tag/member-duties/)
- [Forming a charity CLG](https://clscharteredsecretaries.ie/tag/forming-a-charity-clg/)
- [not-for-profit company](https://clscharteredsecretaries.ie/tag/not-for-profit-company/)
- [limited by guarantee](https://clscharteredsecretaries.ie/tag/limited-by-guarantee/)
- [dormant LTD company](https://clscharteredsecretaries.ie/tag/dormant-ltd-company/)
- [Register of Beneficial Owners](https://clscharteredsecretaries.ie/tag/register-of-beneficial-owners/)
- [RBO Templates](https://clscharteredsecretaries.ie/tag/rbo-templates/)
- [CLS Chartered Secretaries](https://clscharteredsecretaries.ie/tag/cls-chartered-secretaries/)
- [Recital 13 of 4AMLD](https://clscharteredsecretaries.ie/tag/recital-13-of-4amld/)
- [Reg 5(5)](https://clscharteredsecretaries.ie/tag/reg-55/)
- [SI 110/2019](https://clscharteredsecretaries.ie/tag/si-110-2019/)
- [#strikeoff](https://clscharteredsecretaries.ie/tag/strikeoff/)
- [#CEA](https://clscharteredsecretaries.ie/tag/cea/)
- [#thatgreatbusinessshow](https://clscharteredsecretaries.ie/tag/thatgreatbusinessshow/)
- [#defacto](https://clscharteredsecretaries.ie/tag/defacto/)
- [#podcast](https://clscharteredsecretaries.ie/tag/podcast/)
- [ODCE Annual Report 2021](https://clscharteredsecretaries.ie/tag/odce-annual-report-2021/)
- [CLS Newsletter](https://clscharteredsecretaries.ie/tag/cls-newsletter/)
- [Companies Registration Office Annual Report 2021](https://clscharteredsecretaries.ie/tag/companies-registration-office-annual-report-2021/)
- [late filing penalties in 2021](https://clscharteredsecretaries.ie/tag/late-filing-penalties-in-2021/)
- [Register of Beneficial Ownership Annual Report 2021](https://clscharteredsecretaries.ie/tag/register-of-beneficial-ownership-annual-report-2021/)
- [Charity Regulator Annual Report 2021](https://clscharteredsecretaries.ie/tag/charity-regulator-annual-report-2021/)
- [Charity Regulator](https://clscharteredsecretaries.ie/tag/charity-regulator/)
- [Shareholders](https://clscharteredsecretaries.ie/tag/shareholders/)
- [The European Union (Preventive Restructuring) Regulations 2022](https://clscharteredsecretaries.ie/tag/the-european-union-preventive-restructuring-regulations-2022/)
- [Golden Shares](https://clscharteredsecretaries.ie/tag/golden-shares/)
- [Section 239](https://clscharteredsecretaries.ie/tag/section-239/)
- [Branch Registration](https://clscharteredsecretaries.ie/tag/branch-registration/)
- [EEA resident](https://clscharteredsecretaries.ie/tag/eea-resident/)
- [CLS Company Secretaries](https://clscharteredsecretaries.ie/tag/cls-company-secretaries/)
- [Annual Returns](https://clscharteredsecretaries.ie/tag/annual-returns/)
- [District Court](https://clscharteredsecretaries.ie/tag/district-court/)
- [Late Filing fees](https://clscharteredsecretaries.ie/tag/late-filing-fees/)
- [ppsn](https://clscharteredsecretaries.ie/tag/ppsn/)
- [Filing fees](https://clscharteredsecretaries.ie/tag/filing-fees/)
- [Unlimited Comapny](https://clscharteredsecretaries.ie/tag/unlimited-comapny/)
- [Restructuring Frameworks](https://clscharteredsecretaries.ie/tag/restructuring-frameworks/)
- [CEA Information Note](https://clscharteredsecretaries.ie/tag/cea-information-note/)
- [Early Warning Tools.](https://clscharteredsecretaries.ie/tag/early-warning-tools/)
- [VIN](https://clscharteredsecretaries.ie/tag/vin/)
- [director details](https://clscharteredsecretaries.ie/tag/director-details/)
- [latefiling](https://clscharteredsecretaries.ie/tag/latefiling/)
- [filingfees](https://clscharteredsecretaries.ie/tag/filingfees/)
- [districtcourt](https://clscharteredsecretaries.ie/tag/districtcourt/)
- [#B10](https://clscharteredsecretaries.ie/tag/b10/)
- [Corporate Social Responsibility](https://clscharteredsecretaries.ie/tag/corporate-social-responsibility/)

## Product categories

- [AGM Packs](https://clscharteredsecretaries.ie/product-category/agm-packs/)
- [Audit Exemption Templates](https://clscharteredsecretaries.ie/product-category/audit-exemption-templates/)
- [Compliance Packs](https://clscharteredsecretaries.ie/product-category/compliance-packs/)