Filing of Company Accounts

Accounts must be annexed to the 2nd and subsequent annual returns and the financial year end of those accounts must be no earlier than nine months before the date of the return. To comply with that requirement it may be necessary to change your company’s ARD.

A checklist on Form B1 lists all the documents which are required by law to be attached to the annual return of a limited company. These documents include:

Copy of the balance sheet
Copy of the profit and loss account
Copy of the directors’ report and
Copy of the auditor’s report

The level of information given in filed accounts varies with the size of the company and are prepared as small, medium or large.

The accounts are required by law to be audited and to cover the period, in the case of the first annual return to which accounts are annexed, since the incorporation of the company and in any other case, since the end of the period covered by the accounts annexed to the preceding annual return filed with the CRO, and must be made up to a date not earlier by more than nine months than the date to which the annual return is made up.

Accounts filed with the Companies Registration Office are available for public inspection.