Josepha Madigan (Dublin Rathdown, Fine Gael)
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279. To ask the Minister for Jobs, Enterprise and Innovation when the Companies (Accounting) Bill 2016 will be enacted; when the sections dealing with accounting for micro companies will be enacted; and if she will make a statement on the matter. [3391/17]

Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael)
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The Companies (Accounting) Bill 2016 completed Committee Stage in the Dáil on 22 November 2016. Enactment of the Bill remains a legislative priority for the Government. Accordingly, I hope Dáil Report Stage will be scheduled as soon as possible. Clearly, the timing of enactment thereafter will depend on the availability of parliamentary time.

The Bill introduces financial reporting provisions for a new category of micro company, which is a subset of the category of small company. It is intended to commence these provisions shortly after enactment of the Bill.