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Regulatory latest update April 2020

Regulatory updates

Members will be interested in the latest updates from both the Companies Registration Office and the Charities Regulator.


Companies Registration Office (‘CRO’)

The most recent message on the CRO website reads:

  • “Due to the restrictions put in place by the Government in response to the COVID-19 pandemic, the CRO Offices are closed.
  • We are offering limited services to the public including company incorporations and receipt of charges.
  • The company search facility www.cro.ie remains operational.
  • The company online filing facility www.core.ie remains operational.
  • Post to the Dublin Office will resume from 02/04/20.  Post to the Carlow office will resume on Monday 6th of April where it will be opened and date stamped to be processed later.
  • All post will be date stamped on receipt and stored for processing when the Office re-opens”.

We understand that the CRO is now also processing name changes and re-registrations.

The earlier CRO update regarding the annual return filing extension to 30 June 2020 still remains in force.


Regarding Summary Approval Procedure (‘SAP’) filings, our understanding is that although they are not being processed, if they are sent to the mailbox (saps@dbei.gov.ie) within the 21 days they will be deemed to have been delivered on time. However, we believe that the CRO will not count the days during which the office is closed due to COVID 19 as part of the 21 days so alternatively they can also be sent in by post and they will be dealt with when the CRO reopens.

We believe that all post that comes into the CRO during the shutdown period will be treated as having arrived on time.  The CRO have told us that they will be able to process SAPs that they received up to Friday March 27th 2020 which were scanned, but the CRO won’t be able to process any other SAP documentation for the present.

The CRO have pointed out that the above mailbox is not for SAPs under section 207 (members winding up of a solvent company) as they are managed by a different section in the CRO, so these will have to be posted in.

Finally the CRO has advised that as C1 Forms are the only totally electronic submissions these can continue to be processed.


Charities Regulator

The Charities Regulator has extended the annual reporting deadline for charities to 30 June 2020.

Their press release of 27 March advises that “In recognition of the current public health crisis, the Board of the Charities Regulator has exercised its power to specify an alternative period for the filing of any annual report which was due to be prepared and submitted to the Charities Regulator on any date from 12 March 2020 to 29 June 2020 inclusive.  Annual reports which were due to be filed with the Charities Regulator on any date from 12 March 2020 to 29 June 2020 inclusive, may now be submitted to the Charities Regulator at any time up to 30 June 2020."