Companies Act 2014 section 347

Documents to be annexed to annual return: all cases

Section 347 sets out the documents that must always be attached to a company's annual return when filing with the Companies Registration Office.

• Copies of the statutory financial statements, the directors' report (unless a micro company exemption applies), and the statutory auditors' report must be annexed to every annual return
• Copies must be true copies with typeset signatures, accompanied by a certificate signed by a director and the company secretary confirming their accuracy
• The documents must cover the period from incorporation (for the first return) or from the end of the previous return's financial statements, and must be dated no more than nine months before the annual return date
• Failure to comply is a category 3 offence applying to the company and any officer in default, including shadow directors and de facto directors