If your company has missed its Annual Return deadline, a District Court application under Section 343 of the Companies Act 2014 can restore your filing position, cancel late fees and protect your audit exemption.
What this is
Opsus360 manages the entire process on your behalf — preparing the legal documentation, coordinating with solicitors, and supporting the court application to extend your Annual Return deadline where eligible.
It is typically used where a company has become late with its CRO filings and needs to regularise its position to avoid escalating penalties, loss of audit exemption, or the risk of strike-off.
CRO update, June 2026The CRO is now issuing around 1,000 ten-week warning letters a week to companies with outstanding returns. If your company receives one, you generally have 10 weeks to act before the company is published in the Involuntary Strike-Off Gazette and struck off roughly 28 days later.
Typical turnaround: 4–5 weeksFrom instruction to court date. The District Courts do not sit during August.
What's included
Review of your company's CRO filing status and eligibility
Preparation of District Court application documents (Section 343)
Drafting of the supporting affidavit and legal paperwork
Coordination with qualified solicitors for court representation
Guidance on required company information and evidence
Assistance with CRO notification requirements
Post-order filing instructions and compliance support
Step-by-step guidance until the annual return is regularised
How it works
A structured process to get your company back into compliance.
Case reviewWe assess your company's current filing position and confirm whether a Section 343 application is appropriate.
Document preparationWe prepare the required legal documentation, including affidavits and court forms, explaining the reason for late filing.
Legal coordinationWe work with a solicitor to file the application with the District Court and ensure the CRO is properly notified.
Court applicationThe application is presented to the court requesting an extension of time to file the overdue Annual Return.
CRO filing & complianceOnce the order is granted you file the outstanding Annual Return within the extended timeframe, and your company returns to good standing.
Why acting early saves money
The application usually costs a fraction of what the delay does.
If you do nothing
€4,220+
One overdue return, two years of audit
CRO late filing fees€1,220
Two years of mandatory audit€3,000+
If you apply under Section 343
€749.99
Fixed fee, + VAT
Section 343 application€749.99
Late fees cancelled€0
Audit exemption kept, where eligible€0
Both bars are drawn to the same scale. Figures are indicative: CRO late filing fees are capped at €1,200 plus the €20 filing fee per return and rise the longer a return is outstanding, while audit costs vary by company size. Companies with several overdue returns face proportionately more.
Common questions
Can I still apply if several returns are outstanding?
Yes. A Section 343 application can cover multiple outstanding returns. We'll confirm your position during the case review before anything is filed.
Do I need to attend court?
No. A solicitor attends the District Court hearing and deals with the application on your behalf.
What if my accountant missed the deadline?
That's one of the most common reasons for an application, and the court is generally receptive where the reason is properly explained in the affidavit.
Will my audit exemption be restored?
Where eligible, the court process can reinstate audit exemption. Eligibility depends on your circumstances and we'll advise on it during the review.
Don't let it happen again.
Once you're back in good standing, we'll track your Annual Return Date so the next one is simply handled.