Audit Exemption – New Rules for Late Annual Returns July 2025.
Important changes regarding the small audit exemption in Ireland Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 was officially commenced on 16 July 2025, bringing welcome relief to small, micro, and dormant companies that miss their annual return deadlines. What’s Changed? Under the previous legislation, any company that filed its financial statements late would [...]