Missed Your CRO Annual Return Deadline?

Section 343 of the Companies Act 2014 allows a company to apply to the District Court for an order extending the time to file overdue annual returns. It is the only legal mechanism available to have CRO late filing fees cancelled and to seek reinstatement of audit exemption once it has been lost.

Our fee is €0.50 + VAT when ordering online. This covers everything in the process — affidavit preparation, Commissioner for Oaths, court application, court attendance, and all CRO communications. There are no hidden charges. Filing of overdue Annual Returns after the extension is granted is available as a separate service.

We offer a full refund if the court does not grant the extension. In our experience across 550+ applications, this has never happened — but the guarantee is there for your peace of mind.

The typical turnaround is 4–5 weeks from the point we receive your instruction and documents. Please note that courts do not sit in August, so orders placed after end of June may not be processed until September.

It depends on your situation. Under the Companies Act 2014, a company that files its Annual Return late loses its audit exemption for the following two financial years. This applies even if you successfully obtain a court extension.

Here's what a Section 343 application does and doesn't do for audit exemption:

• It cancels CRO late filing fees — this is guaranteed if the extension is granted.
• It allows you to apply to the court for reinstatement of audit exemption — however, if your last Annual Return was filed late and late fees were paid, the two-year audit requirement under s.363 of the Companies Act 2014 will still apply for those two years.
• After those two years, provided returns are filed on time, your audit exemption is fully restored.

The key takeaway: the sooner you act, the sooner the two-year clock starts and the sooner you recover your exemption. We will advise you on your specific position when you instruct us.

We require the following for each director, for AML compliance under our TCSP licence:

• Proof of Identity — passport, national ID card, or driver's licence
• Proof of Address — bank statement or utility bill dated within the last 3 months

If you don't have these documents to hand, you can email them to info@opsus360.com with your company name as the reference, and we will process them on receipt.

It also helps to include any supporting documents relevant to your reason for late filing. Common examples include:

• Medical reports or medical certificates (e.g. illness or hospitalisation of a director)
• Correspondence relating to a change of accountant or company secretary
• Evidence of a change in IT systems or accounting software
• Any other documentation that supports the reason why the Annual Return was not filed on time

Supporting documents are not mandatory, but they can strengthen your application and help us prepare the most compelling case for the court.

Yes — company restoration is a related service we can assist with. If your company has already been struck off the CRO register, it is possible to apply for restoration to the register. Visit restoremycompany.ie for more information, or contact us directly to discuss your specific situation.

No. Our solicitor attends the District Court hearing on your behalf. You do not need to be present at any stage of the process.

Not necessarily.

If your Annual Return is less than six months late, it is often more cost-effective to use the CRO's Section 22 procedure. Under this process, the company pays the CRO late filing penalties and may apply to have its audit exemption restored. However, if audit exemption is restored under Section 22, the company cannot avail of this relief again for five years.

If your Annual Return is more than six months late, a Section 343 District Court Application is often the more attractive option. A successful application can:

• Cancel CRO late filing penalties and fees
• Allow the overdue Annual Return to be filed
• Restore the company's "once in five years" audit exemption relief, where applicable
• Help avoid unnecessary compliance costs

Every company's circumstances are different. We will review your filing position and advise on the most suitable and cost-effective option before proceeding.

Once your Section 343 application has been granted, the outstanding Annual Returns and financial statements must be filed with the CRO within the period specified in the Court Order, typically 28 days.

It is important that these filings are completed on time, as failure to do so may result in the company losing the benefit of the court extension.

If you need assistance, we can provide a quotation for:

• Preparation and filing of outstanding Annual Returns
• Dormant company accounts
• Unaudited financial statements
• Audited financial statements (where required)
• CRO filing and compliance support

Contact us for a no-obligation quotation and we'll be happy to discuss your requirements.

Congratulations! Your company is now back in compliance with the CRO. The next step is to make sure you never miss another filing deadline. You have two options:

• Close the Company — if the company is no longer required, we can assist with a voluntary strike-off from €199.99 + VAT. Visit CloseMyCompany.ie for more information.
• Stay Compliant — join AnnualReturnWatch.ie and receive reminders, deadline monitoring and compliance alerts to help ensure you never miss an Annual Return deadline again.

Many of our clients choose AnnualReturnWatch.ie for peace of mind, helping them avoid late filing penalties, loss of audit exemption and the risk of strike-off in the future. Contact us today to discuss the option that's right for you.