Clive Lumley Chartered Accountant
​Phone: (01)  802 7552
Mobile: (087) 917 49 27
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The Companies (Accounting) Act 2017

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The Companies Act 2017 has been passed and is in place since 9th June 2017, with the exception of section 80. Source CRO.ie 

The Act amends or adds to the Companies Act 2014, principally Part 6, dealing with financial statements.  

Section 14 amends Part 6 of the Companies Act 2014, by inserting a new Chapter 1A (sections 280A - 280H) which provides for the criteria for companies to qualify as 'small', 'medium' or 'large' and introduces the new 'micro' category of company. 

Micro companies are very small companies and can qualify for abridgement and audit exemptions, if eligible. 

The Companies Act 2017 remains the single most important piece of legislation for companies and their directors as it replaces the previous Acts 1963-2014.

If you have any concerns about whether you have understood all of the implications for you and your company, or how it has changed things for new company set-ups, or micro companies, please contact us at
info@clivelumley.ie or phone 01 8027552.  

Find out more at www.croi.ie or the full act is here. 



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Co. Meath

Office Telephone:    (01) 802 75 52
Office Mobile:   (087) 917 49 27
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