Anne Rabbitte (Galway East, Fianna Fail)
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361. To ask the Minister for Jobs, Enterprise and Innovation when she will publish promised legislation which is to be a priority for the Government to resolve anomalies in the Companies Act 2014 and reduce the compliance burden and cost for SMEs (details supplied); and if she will make a statement on the matter. [5280/17]

Mary Mitchell O'Connor (Dún Laoghaire, Fine Gael)
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The Companies (Accounting) Bill 2016 was published on 5 August 2016. It passed Second Stage on 15 November and completed Committee Stage in the Dáil on 22 November. 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 will introduce provisions to reduce or simplify the existing financial reporting requirements for small companies. It is intended to commence these provisions shortly after enactment of the Bill.