Ltd Company - what documents to file with CRO

[lukegriffen]

For a small closed ltd. company, audit exempt, does anyone know for definite what documents need to be sent to the CRO.
The CRO states "in general" what needs to be required (below), but I can't see where it says what documents are mandatory. My accountant said that I only needed to send the B1 & the Balance Sheet, and nothing else. My previous accountant sent all the documents listed below to the CRO (except it was a "Report of the Accountant", not an auditor's report.

I'd be just interested to find out the correct answer.

Thanks in advance for any replies


From leaflet 10, CRO website...

1.5 Annual return filing obligation
Every company, whether trading or not, is required by law1 to file an annual return (Form B1) with the CRO once at least in every year.
2 Form B1 is a document setting out certain prescribed information
in respect of the company. The documents generally required to be attached to an annual return of a limited company are copies of:
• the balance sheet;
• the profit and loss account;
• the directors’ report; and
• the auditor’s report.

Certain exemptions from these account filing requirements are available to small and medium-sized companies as defined by the Companies Acts 1963-2006.

 

[contemporary]

i'd never sent my P&L to the cro, i'd normally send the rest iirc

 

[RonanC]

[broken link removed]

 

[ClubMan]

If in doubt about CRO and other business filings get professional advice. The risks/potential costs involved in making mistakes are simply too high these days.

 

[hhhhhhhhhh]

My accountant said that I only needed to send the B1 & the Balance Sheet, and nothing else.

hes wrong

You need to send in

1: B1
2: Balance Sheet
3: A directors statement, saying you are claiming the audit exempton, the reason why and quote the legislation.

There is a sample of exactly what you have to send in on the cro site in the document for climing audit exemption.