Cormac Devlin (Dún Laoghaire, Fianna Fail)
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401. To ask the Minister for Enterprise, Trade and Employment when all of the key provisions of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 will be enacted, specifically for the provisions relating to late filing and audit requirements; and if he will make a statement on the matter. [17378/25]

Niamh Smyth (Cavan-Monaghan, Fianna Fail)
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The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 was signed into law on 12th November 2024, with 64 of the 90 sections of the Act being commenced on 3rd December 2024.

The remaining provisions not yet commenced require development work on the CRO online filing system. Work to facilitate changes to the audit exemption regime is being prioritised and is expected to be completed in May with the relevant provision to be commenced as soon as possible thereafter. The other provisions will be commenced later in 2025 as soon as the related preparatory work has been completed.