Electronic Filing
The Companies Registration Office (CRO) introduced electronic filing a number of years ago but, since 1st June 2017 the CRO introduced mandatory electronic filing for:
– B1 (Annual Return)
– B2 (Change in situation of Registered Office)
– B10 (Change in particulars of Directors/Secretary)
– B73 (Change of Annual Return Date)
– Financial Statements
Electronic filing makes sense but, the imposition of a 5mb limit (around 20 printed pages) on the size of Financial Statements is proving problematic. It will be interesting to see how companies, practitioners, and accountants deal with the technological challenge of complying with the 5mb limit.
Hopefully, implementing electronic filing during the summer months will give all involved the ability to iron out issues before peak filing of Annual Returns, and Financial Statements hits in the autumn