Audit Exemption Court Application

The vast majority of companies do not need an audit. In rare cases if the returns for your company are late, an audit may be required. We can now get your late filing fees removed and the audit exemption restored for your company – call us on (01)2848911 and we can arrange it for you.  Applications can be made for one than one annual return at each time – the cost is often less than the late filing fees, and it removes the expense of TWO time consuming and intrusive audits. This also removes the threat of prosecution of the company and/or its directors, and possible involuntary strike-off and dissolution of the company.

We can make a cost effective application to the less expensive District Court. The Court can make an Order extending the time in which the annual return of the company, in relation to a particular year, may be delivered to the Registrar of Companies. This removes the audit requirement for two years and the late filing penalties – the returns can be filed with unaudited accounts as if they were received by the Companies Office on time.

We look after the process from start to finish for you including:

  • Arranging the timing of the hearing date ( Section 343 of the Companies Act 2014 )
  • Serving of the notice (Form 93B.1) on the Registrar
  • Arranging the company’s Affidavit (Form 93B.2) – this puts the Registrar on Notice in accordance with section 343(5), CA 2014
  • Serving the Rollback order with the Companies Registration Office.

Normally there is no need for the company Directors to be involved apart from the signing of some simple documents at the start of the process.

It is important to speak to us before any late documents are filed for the company as only one order may be made in respect of a particular year and the filing of a late return with late filing fees can prevent the process from removing the audit obligation for the company.

The time period which may be extended by the Court is the 28 days after the ARD provided for in sections 343(2) and (3), CA 2014. When the company delivers the annual return to the CRO within the extended time period, that annual return will be deemed by the CRO to have been received on time and the consequences of late filing (late filing penalties / loss of audit exemption) will not apply to that annual return

It is important to start the process as soon as possible as late returns can cause credit problems for the company. Call us with any questions you may have on 01-2848911 , email us on support@companysetup.ie , or complete the enquiry details below and we can start the process for you immediately.

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