6.4 CRO Compliance Requirements

The Companies Acts 1963-2006 impose a number of obligations on companies to make returns to the CRO within specified time limits. The following paragraphs outline some of the principal post-incorporation requirements of companies.

These guidelines do not purport to be an exhaustive list of post-incorporation requirements. For many purposes it is advisable to consult the Acts, Regulations, your solicitor and/or accountant, prior to the submission of statutory returns.

Serious responsibilities attach to being a company officer and thus the CRO must be notified whenever there is a change to the company's directors or secretary or to their details, e.g. change of residential address. It is an offence not to notify the CRO.

A company may, by special resolution and with the approval of the Registrar of Companies signified in writing, change its name. The change of name is subject to approval by the registrar of companies in accordance with section 23 Companies Act 1963, as amended. The onus for checking the suitability of a name lies with the presenter. Applicants are advised to check that the name proposed is not similar to one already registered by checking the register of companies using the company search facility.

Listed below is a set of forms that must be filed by a company under certain circumstances, e.g. a change of company name. Different timeframes pertain to different forms and it is essential that these submissions are made in time. Some forms also require additional documentation to be filed with the form. This list of forms is not exhaustive and the NGB should contact the CRO to get a full list of post-registration requirements.

CRO Forms: