Audit exemption

Tricky one

Registered User
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Hi all

I have a limited company with the first year end 31/12/2009. First filing with CRO was 6 months after company was set up. There were no accounts attached as it is just start-up. Question is: How do I claim first audit exemption and when?Will CRO send me a form for that?
Thanks
 

When filing second b1 and accounts their is a box on b1 to tick. Just make sure you file on time to claim audit exemption.

Download b1 from cro website to see the box on form
 
have a look at CRO info leaflet [broken link removed] in relation to audit exemption
 
I have gone through the leaflet but cannot see when I have to file next time.

go to www.cro.ie and do company search with company number and your company will come up with ard date on screen.

You second Ard is more than likely 18 months after incorporation date or 12 months after first b1 date.

Find your ARD date and people on this site will advice on correct due date
 
Last edited:
Thanks a lot. And do I claim audit exemption in same time ?

say for example your accounts date is 01/01/09 to 31/12/09 and next annual return date is 30/06/10(must file within 28 days of this)


In above example you would file accounts and b1 form with audit exemption ticked on form by 28/07/09.

If you fail to file by 28/07/09- Audit exemption gone and you must get an audit
 
As well as ticking the audit exemption box, you need to attach these 5 clauses to the balance sheet. (See page 14 of info leaflet 10.)