Audit & Assurance

Updated April 2026 The Companies (Corporate Governance, Enforcement, and Regulatory Provisions) Bill 2024 has now been signed into law: https://president.ie/en/media-library/news-releases/president-higgins-signs-the-companies-corporate-governance-enforcement-and-regulatory-provisions-bill-2024 The legislation covers a range of areas including corporate governance, enforcement, company administration and corporate insolvency. While the legislation has not yet been published th

The Department of Enterprise Trade and Employment has announced that the European Union (adjustments of Size Criteria for Certain Companies and Groups) Regulations 2024 https://www.irishstatutebook.ie/eli/2024/si/301/made/en/pdf were signed into law on the 19 June and come into operation on the 1 July 2024. The purpose of the Regulations is to adjust company size thresholds in line with 25 per cent inflation, thereby reducing the regulatory and administrative burden on compa

The following timeline has been outlined by the Enforcement Section of the Companies Registration Office in relation to Involuntary...

The Law Society has published new Solicitors Accounts Regulations which come into operation on 1 July 2023 replacing the current...

1) Definition: The list of Schedule 5 companies is enumerated in the Companies Act 2014: https://www.irishstatutebook.ie/eli/2014/act...

1) Definition A dormant company entity is defined in S365 of the Companies Act: (a) it has no significant accounting transaction (ie....

Updated April 2026 The Annual Return date (ARD) is an important calendar date on the company’s annual horizon. The ARD must fall within nine months of the financial year end (S 341, Companies Act 2014) and companies on an annual basis are prescribed to file their Annual Return with financial statements in the Companies Registration Office within fifty six days of this date. The vast majority of companies in the SME sector will qualify for the small company audit exemption (S3