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Company strike-off rules updated by CRO
Pic: Shutterstock

02 Oct 2018 / company law Print

Company strike-off rules updated by CRO

The Companies Registration Office has reminded practitioners that
changes introduced in the Companies (Statutory Audits) Act 2018 mean that audit exemption is now lost for the following two years where an annual return is filed late.

Section 10 of the 2018 Act was commenced on 21 September 2018 and applies with immediate effect.https://www.cro.ie/Annual-Return/Financial-Statements-Requirements/Audit-Exemption

Practitioners have also been warned that merely submitting form G1-H15 does not initiate the strike-off process or place a company on a voluntary strike-off listing.

There are further steps before a company can be removed from the register.

The formal application notice on form H15 must be submitted together with a copy of the advertisement and a revenue statement.

For more information go to  https://www.cro.ie/Termination-Restoration/Company/Voluntary-Strike-Off

With the changes set out in the Companies (Accounting) Act 2017, investment companies and UCITS are required to submit financial statements to the CRO.


The financial statements must be filed within 11 months of the financial year-end, for any financial year after 1 January 2017.

This submission on form FS1 has a filing fee of €15. The form is available from the 
website at the following webpage.

The CRO has repeated that financial statements attached to a Form FS1 must be in an unbound scannable format, and not in booklet form.

Finally, under changes introduced in the Companies (Accounting) Act 2017,report of payments to governments must be submitted by certain companies under Part 26 of the Companies Act 2014.

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