Companies Act 2014 section 1303

Accounting documents to be filed by EEA company

Section 1303 requires EEA companies with a branch established in Ireland to file copies of their accounting documents with the Registrar each year, mirroring the disclosure obligations they have in their home state.

• EEA companies with an Irish branch must file copies of their home-state accounting documents with the Registrar annually, unless they are a credit or financial institution
• Filing must occur within 30 days of the deadline by which those documents were required to be made public in the company's home EEA state
• Copies must be true copies with signatures and dates in typeset form, accompanied by a certificate from a director and the company secretary confirming their accuracy
• Non-compliance is a category 3 offence for the company and any defaulting officer, and the Registrar may bring summary proceedings to prosecute

---