A company which has not formally converted to a ‘Ltd company’ during the transition period is effectively treated as a ‘DAC’, therefore the company is still required to have two directors and to hold an AGM. After the transition period it is permitted to have one director.
Where all possibilities have been exhausted then the Senior management of the Irish company is deemed to be the beneficial owners for the purposes of the beneficial ownership register.
Where all possibilities have been exhausted then the Senior management of the Irish company is deemed to be the beneficial owners for the purposes of the beneficial ownership register.
Where all possibilities have been exhausted then the Senior management of the Irish company is deemed to be the beneficial owners for the purposes of the beneficial ownership register.
The sole director should sign the financial statements. The secretary is not required to (S.332 Companies Act 2014). However, the director and secretary must sign the B1 (annual return) which certifies the Financial Statements being filed with the CRO.
Question: In a group situation, if we are not filing consolidated accounts for the individual companies, do we need to file the consolidated accounts for the parent company? There is no Section 357 Guarantee in place. Answer: If there is no section 357 guarantee in place then the normal filing regime would apply (ie. […]
No the late filing fees are quashed and the audit exemption is restored.