Companies Act 2014 section 352

Exemption from filing certain information for small and medium companies

Section 352 allows small and micro companies to file reduced financial information with their annual return, replacing full statutory financial statements and related documents with abridged versions.

• Small and micro companies that have not elected to prepare group financial statements may avail of a filing exemption
• The exemption removes the requirement to annex full statutory financial statements, the directors' report, and the statutory auditors' report to the annual return
• Companies using the exemption must instead file abridged financial statements and a special statutory auditors' report
• Copies of documents filed must be certified as true copies by a director and the company secretary