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her connected parties are there any exceptions for certain balances?

Yes there are a number of exceptions which are excluded when determining whether a S.239 loan issue arises. The exceptions are: S.243 – Intra-group transactions – where a group exists for company law purposes then the debit balances which have arisen are not taken into consideration; S.244 – balances arising due to Director’s expenses incurred in normal course of […]

In relation to filing a B77 and becoming an EFA do I also need to apply for a ROS Cert for each client that we a completing a B77 and what is the process for this?

Question In relation to filing a B77 and becoming an EFA do I also need to apply for a ROS Cert for each client that we a completing a B77 and what is the process for this? Answer Your ROS certificate will need to be in the name of the CRO Filing Agent as filed […]