Its a small private limited company with share capital. I was wondering if there is special audit requirement for estate agent companies. I know property management companies (owner's management company) need audit.
Dont think so Mirmick no special provisions apply for estate agent companies.
Have a read of the conditions to be satisfied especially:
The company must not come within one of 19 classes of companies listed in the Second Schedule to the 1999 Act; Please see Attorney Generals website for Second Schedule
I know from experience that property management companies tend to be limited by guarantee without share capital and they are not able to avail of the exemption
An Estate Agent (Auctioneer) can avail of the audit exemption in respect of filing annual accounts with the CRO, however the clients funds are still subject to audit (which is a seperate report).