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ARTICLE · 16 JUNE 2017

Corporate Compliance Newsflash

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The Companies (Accounting) Act 2017 has now been signed into law, with a commencement date of 9 June 2017.

IrelandCorporate/Commercial Law
Robert O'Shea
Robert O'Shea
Pat English
Pat English
Emma Doherty
Emma Doherty
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The Companies (Accounting) Act 2017 has now been signed into law, with a commencement date of 9 June 2017.  While the new Act brings about numerous amendments to the Companies Act 2014, some of the key changes relate to unlimited liability companies which we have specifically highlighted here.

Filing Obligations for Irish Unlimited Companies

One key change relates to the obligation of unlimited companies to file financial statements on the public record at the Companies Registration Office ("CRO").

Impact on Irish unlimited companies

In summary, all Irish unlimited companies which have a (direct or indirect) limited liability holding company will now be required to publicly file their annual audited financial statements. 

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