New B1 & Auditor Registration Number
The CRO introduced the new Form B1 with effect from 1st April 2011. From 4th October, the old version of the B1 will no longer be accepted by the CRO in respect of returns delivered to the CRO.
If you manually file Annual Returns (please consider using CORE!) ensure that you are using the new B1 form otherwise the return will be rejected by the CRO which may result in the return being late resulting in the loss of audit exemption and imposition of late filing penalties.
The new B1 Form includes a new field for the Auditor Registration Number “ARN”. An ARN must be inserted when an audited set of accounts is being filed at the CRO. The purpose of the ARN is to notify the registered auditor that their number has been used to file an Audit Report at the CRO. The CRO will send an email once a month to these Auditors and they should check to ensure that their ARN has not been used incorrectly.
The CRO have advised that from 31st December 2011 the CRO will not accept amalgamated accounts in any circumstances. Up to this date, if you are restoring a company, the CRO will accept individual accounts for the most recent 3 years accounts and then amalgamate the previous years into 1 set of accounts.
ROS Signatures & PDF Accounts
The CRO’s online facility CORE allows Directors to sign B1 Annual Returns and Financial Statements using their ROS digital certificates. Using a ROS Digital Certificate instead of generating a signing page allows Directors to satisfy their filing requirements without having to manually file signature pages with the CRO.
There is also a facility to file financial statements through PDF.
Head of Company Secretarial,
Unit 3, South Court,
Wexford Road Business Park,