With effect from Monday 10th March 2014 Section 3 & 4 of the Companies (Miscellaneous Provisions) Act 2013 requires accounts filed with the CRO to contain typed signatures, handwritten signatures by the directors, secretary and auditors are no longer required. This provision will enable a company to file its annual return and accounts fully electronically. It’s as simple as attaching a document to an email!
Where accounts with typed names only are delivered to the CRO, the act requires them to be certified by a Director and Secretary of the company, stating that each of the accounts documents is a true copy of the original.
The company has a choice and can complete their B1 online electronically, through a software package electronically or file a paper B1 and accounts.
Filing online through CORE:
- A box must be ticked on the B1 to indicate the type of accounts being filed
- A certificate will appear on the signature page and the Director and Secretary can sign for both the e-B1 and accounts on this single page.
- This signature page must be submitted to the CRO.
- They can then either submit the accounts with typed signatures by post or upload a PDF version online.
File using a software package:
- Software suppliers are currently working on updating their packages to include this provision.
Filing a paper B1 with accounts by post:
- When filing a paper B1 with accounts containing typed signatures, a certificate signed by a Director and Secretary must be placed either on each individual document stating that the document is a true copy of the original, or 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.
If you require more information on how this will affect your company please do not hesitate to contact us on 01-2804731 or via email at firstname.lastname@example.org . Guidance can also be found atwww.cro.ie