Accounts Certification and E-Filing
Section 3 and 4 of the Companies (Miscellaneous Provisions) Act 2013 commenced on Monday 10th March 2014.
This Act removes the requirement for accounts documents filed with the CRO to include handwritten signatures of Directors, Auditors etc and instead requires that the signatures appear in TYPED form on each document.
Where accounts with typed names only are delivered to the Registrar, the Act requires them to be certified by a Director and Secretary of the company, in either electronic or written form, stating that each of the accounts documents annexed to the annual return is a true copy of the original.
FILING A B1 ELECTRONICALLY THROUGH CORE:
When filing an e-B1 through CORE, a presenter must tick a box on the B1 to indicate the type of accounts being filed by the company. A corresponding CERTIFICATE will then appear on the signature page and the Director and Secretary can sign for both the e-B1 and accounts on this single page. This will be the case whether the accounts are uploaded as a PDF attachment or annexed to the signature page as a paper document. A Electronic Filing Agent cannot electronically sign the accounts certification on the e-B1.
FILING A B1 ELECTRONICALLY THROUGH A SOFTWARE PACKAGE:
Software suppliers are currently working on updating their packages to include the account types in the list of attachments and corresponding certificates. Until the update has been applied please file B1s as normal with accounts containing typed signatures and the relevant certificate signed by the Director and Secretary. For information on when the new facility will be available please contact your software supplier.
FILING A PAPER B1 AND ACCOUNTS:
When filing a paper B1 with accounts containing typed signatures, a CERTIFICATE signed in manuscript by a Director and Secretary must be placed either a) on each individual document stating that the document is a true copy of the original, or b) on an “Overall Certificate” in front of the first page of the accounts listing the documents and stating that each is a true copy of the original (see sample of new Overall Certificate on the CRO website at www.cro.ie)
Credit: Companies Registration Office
