Every Irish company files an annual return with the Companies Registration Office (CRO), tells the CRO about changes to its officers and address, and keeps its registers and minutes up to date. We handle the filings and the records, from company formation to the annual return each year, so your company stays compliant.
Information checked 3 October 2026 against the Companies Act 2014 and CRO guidance.
What's included
Company secretarial work is everything a company must file with the CRO and keep in its own records under the Companies Act 2014: the annual return, notice of changes to officers, address, name and shares, and the company's statutory registers and minute books. Every company must have a secretary, who cannot also be its sole director, and the directors and secretary share responsibility for getting it right.
| Event | What to file | Deadline | CRO fee online |
|---|---|---|---|
| Every year | Annual return (Form B1), with financial statements after the first year | 56 days after the annual return date | €20 |
| New director or secretary, or a change in their details | Notice of the change (Form B10) | 14 days after the change | Nil |
| New registered office address | Notice of the change (Form B2) | 14 days after the change | Nil |
| Change of company name | Special resolution, with the Registrar's approval | Resolution filed within 15 days | €50 |
| Other special resolutions | A copy of the resolution | 15 days after it is passed | €15 |
Sources: CRO, filing an annual return; Companies Act 2014 (sections 30, 50, 149 and 198); S.I. No. 329 of 2025 (fees).
The CRO charges a late fee of €100 from the day after the deadline, plus €3 a day, up to €1,200 for each return. A second late return within five years also costs a small company its audit exemption for two years, and a company that does not file can be struck off the register.
Worked example
A company's annual return date is 30 September 2026, so its B1 is due by 25 November 2026. If it is filed on 4 January 2027, it is 40 days late. Under S.I. 329/2025 the cost is €120 (the late return fee, including the €20 filing fee) plus 40 days at €3 (€120): €240 in total. If it is the company's second late return in five years, the company also needs an audit for the next two financial years.
Read more: CRO annual return deadline and late filing.
A company must hold an annual general meeting each year, with no more than 15 months between meetings, and its first within 18 months of incorporation. A private company limited by shares can skip the meeting if all the members entitled to attend and vote sign a written resolution before the latest date for holding it. Either way, the decisions go into the minute book: minutes of general meetings and resolutions, and separately minutes of directors' meetings.
The RBO is a central register of the people who ultimately own or control Irish companies, kept separately from the CRO. A new company must file its beneficial owners within five months of incorporation. When its beneficial owners change, it updates its own register and must send the change to the RBO within 14 days.
Yes. Every company must have a secretary, who can be one of the directors. If the company has only one director, that director cannot also be the secretary, and the directors must make sure the secretary has the skills or resources to do the job.
Source: Companies Act 2014 (revised), Law Reform Commission, checked 3 October 2026.
The first annual return is made up to the date six months after incorporation and filed within 56 days of that date. It does not need financial statements; later returns do.
Source: CRO: Filing an annual return, checked 3 October 2026.
The CRO fee to register a company online is €50. The work around it, such as the constitution, share structure and Revenue registrations, is covered on our company formation page.
Source: S.I. No. 329 of 2025, Companies Act 2014 (Fees) Regulations 2025, checked 3 October 2026.
A private company limited by shares can, if every member entitled to attend and vote signs a written resolution before the latest date the meeting could be held. The company still files its annual return each year.
Source: Companies Act 2014 (revised), Law Reform Commission, checked 3 October 2026.
Next step
Book a call to go through your company's filings and records, or ring the office.
Monday to Friday, 8.30am to 5pm · info@mawhately.ie
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