The Companies Act 2014 Ireland

Key Contact: Ruairí Mulrean Telephone: +353 1 638 5844 Email: rmulrean@lkshields.ie

Welcome to the Companies Act 2014


The Companies Act 2014 came into effect on 1 June 2015. The comprehensive Act is the largest reform of company law the state has seen in half a century and is intended to make running a business in Ireland easier.

This microsite provides an overview and guidance on the main parts of the Act and what you need to do to prepare. The information will be updated regularly so please subscribe to our alerts and follow us on twitter so that we can keep you informed.


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Mandatory e-filing at the CRO from 1 June 2017

The Companies Registration Office (CRO) is introducing mandatory e-filing of certain submissions from 1 June 2017. 


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Annual Compliance – Developments under the Companies Act 2014

The Companies Act 2014 (the Act) introduced a number of changes to annual filing requirements.


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Have you made an error on your accounts?

Having filed your accounts with the CRO have you ever subsequently realised that they contain an error? There was previously no way to correct those errors.


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Audit Exemption:  Changes Introduced by the Companies Act 2014

The Companies Act 2014 (the Act) has introduced a number of cost saving measures. One such measure concerns the extension of the scope of audit exemption provisions for companies that meet certain criteria. 


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Revision of Defective Financial Statements

Under the Companies Acts 1963 - 2013 there is currently no facility for rectifying statutory financial statements where an error is discovered following filing in the Companies Registration Office. The Companies Act 2014 introduces new provisions allowing the voluntary revision of financial statements.  These new provisions mirror the current position in the UK.


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Exclusions and exemptions relating to the filing of financial statements

Part 6 of the Companies Act 2014 (the “Act”) contains a number of exceptions and exemptions relating to the preparation of financial statements that can be availed of by companies if certain criteria are satisfied.


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