Kieran O'Donnell (Limerick City, Fine Gael)
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No other European country has changed its filing dates. From the point of view of cash flow for the SME sector, which is under pressure, there is an element of certainty with the current date. It fits into the business cycle for many of them.

Mr. Irwin made reference to a typical accountancy office with a mixture of client companies such as solicitors, sole traders and those making personal returns. Can Mr. Irwin give us an idea of the cycle in terms of the filing date for companies?