Companies Act 2014 section 1305

Accounting documents to be filed by non-EEA company

Section 1305 sets out the annual accounting document filing obligations that apply to non-EEA companies maintaining a branch in Ireland, including what documents must be filed, how they should be prepared, and the deadlines for delivery to the Registrar.

• A non-EEA company with a branch in Ireland must file accounting documents with the Registrar each year, either as required by its home country laws or, where no such home country requirement exists, prepared in accordance with the EU Accounting Directive or international financial reporting standards (IFRS)
• Where the home country does require accounting documents, the company may opt instead to file accounts prepared under the EU Accounting Directive or IFRS, together with a directors' annual report and, where applicable, an auditor's report
• All documents must be delivered to the Registrar within 30 days of either the home country publication deadline or, where no such deadline exists, the date on which preparation of the documents is completed
• Failure to comply is a category 3 offence for both the company and any officer in default, but credit and financial institutions are exempt from this section entirely

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