All companies operating a branch in Ireland are required to file accounting documents with the CRO.
An EEA company is required to file with the CRO, copies of the accounting documents it is required to prepare and file publicly in accordance with the laws of its EEA state. The documents must be submitted within 30 days of the last date it is required to file the documents in the EEA state in which it is incorporated.
For non-EEA companies incorporated in a state where returns are required, those accounting documents should be delivered to the CRO as they are required to be made public in accordance with the laws of the non-EEA state. In the case where the non-EEA state does not require accounts to be filed, then the accounts of the non-EEA company must be delivered to the CRO not later than 30 days after the date on which their preparation is completed.
If you require assistance or advice in relation to any of the above matters, please contact our experienced Company Secretarial and Corporate Governance team.
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