John Lahart (Dublin South West, Fianna Fail)
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142. To ask the Minister for Enterprise, Trade and Employment when the Companies Registration Office will enact the new Companies (Corporate Governance Enforcement and Regulatory Provisions) Act 2024 with regard to audit exception. [5053/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 provides for the removal of the automatic loss of audit exemption for small companies on a first occasion of failure to file an annual return.

It is intended to commence the relevant provision in the coming months once the required changes have been made to the CRO online filing system.