All enforcement measures available to CRO
Lawyers at Arthur Cox say that the Companies Registration Office (CRO) has now fully resumed enforcement activities against non-compliant companies.
Arthur Cox says that the office confirmed at a recent stakeholder meeting that the involuntary strike-off process against companies for failing to file an annual return was restarted in August.
In a note on the firm’s website, its lawyers say that the CRO is initially processing involuntary strike-offs related to companies whose annual returns have been outstanding for the longest period.
IT system
There had been a temporary suspension of all involuntary strike-offs in February last year due to complications with the CRO’s IT system.
The CRO had previously resumed strike-off proceedings in late 2023 after a reprieve during the COVID-19 pandemic.
The Arthur Cox lawyers point out that voluntary strike-offs – where a company itself applies to be removed from the register of companies – had always continued without disruption.
The CRO had also restarted manual involuntary strike-offs on other grounds (for example, where a company is recorded as having no directors) earlier in 2025.
Penalties
“This development should, however, mean that the full range of enforcement measures are again available to the CRO,” Arthur Cox states.
Its lawyers point out that, despite the earlier suspensions, failure to file an annual return continued to attract late-filing penalties and constituted an offence on the part of the company and any officer in default.
“However, the recommencement of the involuntary strike-off process should place an additional focus on the necessity of filing in a timely manner,” they conclude.