Seanad debates
Tuesday, 4 April 2017
Companies (Accounting) Bill 2016: Second Stage
2:30 pm
Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael) | Oireachtas source
The Bill does not change that rule. A company has nine months from the end of the financial year to prepare and file annual returns. That should be sufficient time. One must bear in mind that the Bill makes strides in reducing the financial reporting obligations of small and very small companies.
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