Company Law & Compliance
CRO: FORMS & FEES
The Companies Act 2014 (Forms) Regulations 2025 and the Companies Act 2014 (Fees) Regulations 2025 have prescribed new and amended forms and set out updated fees for Companies Registration Office (CRO) filings. An amended CRO Form B7 (variation of company capital) and new forms for qualifying partnerships have been introduced, while previous fee regulations have been revoked and replaced.
COMPANIES ACT 2014: AUDIT EXEMPTION REGIME
Section 22 of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 has been commenced with effect from 16 July 2025, amending the audit exemption regime under the Companies Act 2014, such that small and micro companies will no longer lose their audit exemption on the late filing of an annual return on one occasion within a five-year period.
The remaining provisions of the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, including those related to the form of declaration to be filed in connection with the Summary Approval Procedure, are expected to be commenced later in 2025.
CONSULTATION ON “IRELAND FOR FINANCE” STRATEGY
The Department of Finance has launched a consultation to inform development of a new “Ireland for Finance” strategy (2026- 2030) seeking stakeholder input on the regulatory environment, sustainable finance, innovation, support for start-ups, skills development, and governance.
The consultation closes on 19 September 2025.
CONSULTATION ON MULTIPLE-VOTE SHARE STRUCTURES DIRECTIVE
The Department of Enterprise, Tourism and Employment is currently consulting on the transposition of the multiple-vote share structures directive (MVSD) which must be transposed by 4 December 2026.
The MVSD forms part of the EU Listing Act package and introduces a harmonised framework for multiple-vote share structures, which aims to facilitate SME listings by allowing founders or controlling shareholders to retain enhanced voting power while accessing public funding. The consultation focuses on Member State discretions and closes on 8 September 2025.
28th REGIME: PROPOSED EU CORPORATE LEGAL FRAMEWORK
The European Commission has launched a public consultation on the proposed 28th regime, a voluntary legal framework that would allow companies to benefit from a single set of harmonised EU-wide rules, based on digital-by-default solutions.
The consultation, which closes on 30 September 2025, seeks stakeholder input on key challenges faced by companies when setting up and scaling in the EU, including those which should be addressed in the context of the new EU legal framework. EU legislative proposals are expected in Q1 2026.