Where can I find out the minimum contents required for annual returns submitted to the CRO ie abridged financial statements. I've found there is a wide variety of opinions as to what it must contain. I looked on CRO website and it's not very clear.
I'm referring to small limited companies.
As an example I often see some accounts show company address, directers names, bankers etc but others don't. Isn't there a standard template of what information should be contained in the accounts. Clearly a balance sheet etc
The standard format varies significantly according to whether the company
- is classed as small, medium or large
- is availing of audit exemption
- is availing of the option to file abridged accounts
- is compliant with financial reporting standards and making the required disclosures in their accounts.