From the Professional Accountancy team…...
The Irish Companies Office has confirmed recently that it plans to start prosecuting liquidators for non-filing offences before the end of 2026. We understand that prosecutions will be preceded by a publicity campaign to afford offending liquidators the opportunity to get their filings up to date.
The forms in question are forms E3 and E4. The form E3 is an account of the liquidator’s acts and dealings where the liquidation is not completed within 12 months. The form E4 is the liquidator’s statement of account under section 681 of the Companies Act 2014.
Failure to comply makes the liquidator guilty of a category 3 offence. That is, liable on summary conviction, to a class A fine (up to € 5,000) or imprisonment for a term not exceeding 6 months or both.
This information is provided as resources and information only and nothing in these pages purports to provide professional advice or definitive legal interpretation(s) or opinion(s) on the applicable legislation or legal or other matters referred to in the pages. If the reader is in doubt on any matter in this complex area further legal or other advice must be obtained. While every reasonable care has been taken by the Institute in the preparation of these pages, we do not guarantee the accuracy or veracity of any resource, guidance, information or opinion, or the appropriateness, suitability or applicability of any practice or procedure contained therein. The Institute is not responsible for any errors or omissions or for the results obtained from the use of the resources or information contained in these pages.
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