Tax, Accounting & Finance
Irish Audit Exemption And Late Annual Returns: What Changed In 2025
On 16 July 2025, Ireland commenced Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024.
On 16 July 2025, Ireland commenced Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024.
The Department of Enterprise described the change this way: small and micro companies will not automatically lose audit exemption on the first occasion, in a five-year period, of late filing an annual return with the CRO.
CRO's audit-exemption page says that, from 16 July 2025, a company can lose audit exemption if it files its annual return late more than once within a five-year period.
Practical Meaning
Do not treat the first-late-filing relief as permission to relax.
Keep a record of:
- official ARD
- calculated filing date
- filing status
- late annual returns in the relevant window
- adviser notes where audit-exemption status matters
What A Tracker Can Do
A tracker can:
- calculate a filing date from the ARD you enter
- export reminders
- keep a late-filing-history note
- point you back to official sources
It cannot:
- file the annual return
- confirm CRO acceptance
- guarantee audit-exemption availability
- replace professional advice
Independent reminder/checklist aid. Not affiliated with CRO. Not legal, accounting, audit or company-secretarial advice. Confirm current rules on CRO, DETE and Irish Statute Book before relying on them.