By: Valerie O'Driscoll | Posted on: 31 Jan 2019

The Companies (Amendment) Bill 2019 (the “Bill”) has been published and currently before Dáil Éireann, Second Stage. The sole purpose of the Bill is to amend section 343 of the Companies Act 2014 (the “Section 343”). At present, a company must file in the Companies Registration Office (the "CRO") its annual return together with its financial statements (if applicable, depending on the size of the company) within 28 days from the company’s annual return date. On filing the annual return electronically, a company is granted an additional 28 days to deliver the accompanying financial statements to the CRO.

The Bill proposes to extend the 28 day time limit under Section 343 to 56 days. Companies will welcome the proposed amendment, as it will reduce the administrative burden on companies by simplifying the procedure for filing an annual return by turning it into a single-step process that is carried out electronically.

Key Contacts:


Justin Fennell                

Valerie O’Driscoll

Disclaimer: This document is for information purposes only and does not represent legal advice. If you have any queries in relation to the above matters, please refer to the contacts above or alternatively to your usual contact in P.J. O’Driscoll & Sons LLP.

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