The following timeline has been outlined by the Enforcement Section of the Companies Registration Office in relation to Involuntary Strike Off Notices and non-compliant companies.
NARD (Notice of Annual Return Date)
· This is sent 6 weeks before the ARD is due (a courtesy email is issued).
ARD (Annual Return Date)
· This is issued 11 weeks after the ARD is due (a courtesy email is issued).
10 WEEK WARNING LETTER
· This is sent 180 days after the ARD has expired to the company’s registered email address (a courtesy email is issued).
INVOLUNTARY STRIKE OFF NOTICE
· This is issued 10 weeks after the 10-week warning email to the company’s registered office address (sent by registered post) and to all the directors at their registered home address (sent by ordinary post). These are Statutory Notices.
THE COMPANY WILL BE STRUCK OFF TWO MONTHS AFTER THE STRIKE OFF NOTICE IS ISSUED IF THE ANNUAL RETURNS ARE NOT FILED
· Approximately 28 days after the Statutory letter is issued, the company will appear in the CRO Gazette (published every Wednesday)
· Approximately 28 days later (can be up to 42 days) the company will be involuntarily struck off. As indicated these are approximate dates, and are at the Registrar’s discretion.
· 5 days later the company will be dissolved.
When a company files one of the outstanding Annual Returns it will be removed from the current strike off list. However, it will then be reviewed as late for any further outstanding Annual Return and will receive another 10-week warning email.
If the company becomes dissolved (due to non-filing of an Annual Return after receipt of the Strike Off Notice), the company directors may file a H1 within 12 months of the date of dissolution. The company would need to be fully up to date on all annual returns before it would be restored.
This article is of a general nature in relation to CRO Strike Off Notices and attendant matters. For professional advice call our team at Company Auditor 4U Ltd who are available on our confidential line 01 444 5260 for queries and advice.