Use the current rule
From 16 July 2025, CRO states that filing late more than once in a five-year period leads to loss of audit exemption for the following two years. Other eligibility conditions still apply. This change is not permission to file late; ask your accountant to assess the company’s circumstances and relevant history.
Review evidence, not recollection
Collect the official return dates, delivery outcomes and any late-filing correspondence for the period the adviser needs. A founder remembering that a return was “around the deadline” is not enough. Separate a draft prepared on time from a return accepted through the proper process. Keep the history in a simple chronological record.
Deal with an unresolved filing promptly
If information is missing or a submission has a query, ask the provider what remains and who must supply it. Record the answer and take the next step. Do not assume that a reminder disappearing from the calendar means the filing was completed. If the company may have lost an exemption, involve the accountant early enough to plan the resulting work.
Improve the next cycle
After resolving the immediate issue, review why the timetable failed. Was the information requested too late, a signature unavailable or the task owner unclear? Move preparation earlier and add a backup reviewer where useful. Better task ownership reduces recurrence more effectively than adding a last-day reminder without changing the information handover.
Your practical checklist
- Use current CRO guidance rather than old summaries
- Collect the relevant filing history
- Confirm exemption treatment with the accountant
- Resolve outstanding queries and missing information
- Adjust preparation dates and responsibilities
Sources and editorial notes
Official guidance and any referenced service information checked 11 October 2026. These are original preparation notes with illustrative examples; they do not replace individual legal or tax advice.
Author and publisher: Ireland Company Formation, operated by COMMERCIAL ADMINISTRATION BUREAU LIMITED. For a correction or question, contact the team.
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