Getting your audit exemption back

Quick answer

The loss of audit exemption lasts for two years. After that, the company may claim the exemption again, provided it files its annual returns on time and still meets the conditions, such as being dormant. Another late return within five years starts the cycle again.

The path back

  1. Year one: audited accounts, annual return filed on time.
  2. Year two: audited accounts, annual return filed on time.
  3. Year three: the company may claim the audit exemption again, if it qualifies and the return is on time.

Staying exempt

  • Know the annual return date, and file within 56 days of it
  • Have the accounts ready well before the deadline
  • Keep a five-year record of when each return was filed
  • Use deadline reminders, such as AnnualReturnWatch.ie

Can a court extension help?

A company that knows it will miss the deadline can apply to the District Court for an extension of time under section 343(5) of the Companies Act 2014. If granted and the return is filed within the extended time, the late filing consequences don't apply to that return. It must be done properly and in time; ask us before relying on it.

Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.