Act now to protect your company
If your company has missed, or is about to miss, its annual-return filing deadline with the Companies Registration Office (CRO), prompt action is important.
A late filing can expose a company to late-filing fees, affect audit-exemption status, and increase the risk of CRO enforcement, including strike-off proceedings.
We can advise on and prepare an application to extend the time for filing the relevant annual return.
A potential solution: a court extension
Under section 343 of the Companies Act 2014, a company may apply to the court for an order extending the time to file an annual return where it is just to do so.
The appropriate court is generally the District Court for the district in which the company’s registered office is located, or the High Court.
Why act promptly?
A successful application can give the company additional time to file the annual return. Depending on the company’s circumstances and the order made, this may assist in avoiding the adverse consequences of late filing.
The court application is not automatic. The company must explain why the return was not filed on time, and the court must be satisfied that granting the extension would be just.
How we can help
We can guide you through the process from start to finish, including:
- reviewing the company’s filing position;
- advising whether a section 343 application is appropriate;
- preparing the necessary court documents, including the grounding affidavit and notice of application;
- arranging service on the CRO and managing the court filing; and
- advising on the steps required after any order is made.
What happens after an order is made?
The order will specify the extended filing period. The company must comply carefully with the order and deliver a certified copy of it to the CRO within 28 days of the date of the order, unless the court allows a longer period. If this is not done, the order will not be valid for the statutory extension.
Do not delay
Ignoring a missed filing deadline can have serious consequences. If a company is struck off and dissolved, its assets may vest in the State. It is therefore important to obtain advice as soon as possible.
Speak to us
For advice on a late annual return or a possible court application, please contact:
Brian O’Brien
Ken Kennedy Law LLP
Email: brian@kenkennedylaw.com | info@kenkennedylaw.com
Telephone: +353 1 524 1054
This article provides general information only. Whether a court application is appropriate will depend on the particular circumstances of the company.
September 2026