First Annual Return (ARD) Ireland
CRO Compliance for New Companies
Every Irish company is legally required to file an Annual Return with the Companies Registration Office (CRO). The first Annual Return, commonly referred to as the Annual Return Date (ARD), is one of the most important compliance obligations a new company will face.
The purpose of the first Annual Return is to confirm that the company is properly registered, active, and compliant with statutory requirements following incorporation. While financial statements are not normally required with the first return, the filing itself is mandatory and must be completed accurately and within the required timeframe.
Many directors assume that no action is required if the company has not yet traded. This is incorrect. Even dormant or pre-trading companies must file their first Annual Return on time.Shelbourne Accountants support directors through the entire process, ensuring the first Annual Return is completed correctly and that future compliance obligations are clearly mapped out.
Understanding Your Annual Return Date (ARD)
The Annual Return Date (ARD) is the deadline by which your company must file its Annual Return with the CRO each year. For newly incorporated companies, the first ARD is automatically set based on the incorporation date.
Key points directors should understand:
- The first ARD occurs six months after incorporation
- The date applies even if the company has not traded
- Missing the deadline can trigger penalties and loss of audit exemption
- Once set, the ARD becomes a recurring annual obligation
Understanding and managing your ARD from the outset helps prevent compliance issues in later years.
First Annual Return
All limited companies are required to file their first annual return within six months of their incorporation. This return contains information about the company, their directors, and shareholders etc.
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When Is the First Annual Return Due?
The first Annual Return must be filed within six months of the company’s incorporation date. Provided the return is filed on time, no financial statements are required with the first filing.
If the deadline is missed:
- Late filing penalties may apply
- Accounts may be required with the return
- Audit exemption can be lost for future periods
We help directors track filing deadlines and ensure submissions are completed correctly within the CRO filing window.
What Information Is Included in the First Annual Return?
The first Annual Return confirms core company information held on public record by the CRO, including:
- Registered office address
- Directors and company secretary details
- Company type and legal status
- Share capital structure
- Shareholders and ownership details
- Confirmation that the company is active
Accuracy is essential. Discrepancies between CRO records, internal company registers, and RBO filings can cause complications during later compliance reviews or audits.
How the First Annual Return Links to Other Compliance Obligations
The first Annual Return does not exist in isolation. It is closely linked to other statutory compliance requirements, including:
- Register of Beneficial Ownership (RBO) filings
- Statutory registers
- Company secretarial records
- Future annual returns and financial statements
Ensuring all records align from the outset reduces the risk of future compliance issues.
For support with RBO compliance, see here.
What Happens If the First Annual Return Is Late?
Late filing of the first Annual Return can result in serious consequences, including:
- automatic late filing penalties
- loss of audit exemption for the following two financial years
- increased scrutiny from the CRO
- reputational issues with banks or third parties
- additional administrative costs to rectify non-compliance
- Confirmation that the company is active
Even where a company has no trading activity, missing the filing deadline can create unnecessary complications. Early intervention is key.
Our Company Secretarial team regularly assists companies with late filings, corrections and restoring compliance.
Why Companies Outsource First Annual Return Compliance
Reduces risk for first-time directors
Many directors are unfamiliar with CRO rules and deadlines. Professional support significantly reduces the risk of missed filings or incorrect submissions.
Ensures correct foundation for future years
Handling the first Annual Return correctly helps establish a clean compliance record, making future filings simpler and more predictable.
Supports wider compliance management
Annual Returns link closely with payroll, tax registration, RBO filings and statutory registers. We ensure all obligations align.
Saves time and removes uncertainty
CRO requirements, filing windows and documentation can be confusing. Outsourcing removes the administrative burden and provides clarity.
Who This Service Is Suitable For
- Newly incorporated companies
- First-time company directors
- Companies that have not yet commenced trading
- Businesses unsure of their Annual Return Date
- Companies seeking to avoid CRO penalties
If your company employs staff, you may also require Payroll support.
Frequently Asked Questions
What is an Annual Return Date (ARD)?
The Annual Return Date is the annual deadline by which a company must file its Annual Return with the CRO. The first ARD is calculated based on the incorporation date.
Do I need to file accounts with my first Annual Return?
In most cases, no accounts are required with the first Annual Return if it is filed on time. Late filing may trigger a requirement to submit accounts.
What happens if I miss my first Annual Return deadline?
Late filing penalties may apply and the company may lose audit exemption for future years. It is important to act quickly if a deadline is missed.
Can Shelbourne Accountants file the first Annual Return on my behalf?
Yes. We manage the entire process, from reviewing company details to submitting the filing and confirming compliance.
Is the first Annual Return included in company formation?
Yes. First Annual Return support is typically included as part of our Company Formation service.
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