The Companies Registration Office (CRO) works under the aegis of the Department of Enterprise, Tourism and Employment. It is the central repository of public statutory company law related information on Irish companies. The main functions of the Office are:
The CRO Mission Statement is:
2024 was another busy year for the CRO and its stakeholders.
324,531 Irish companies were in existence on the register at the end of the year, resulting in 566,827 submissions being filed with the CRO during 2024. Private limited by shares companies make up 88.39% of all companies on the register.
The number of new companies incorporated continues to significantly exceed the number of companies leaving the register. This has been the case for some years, although the impact was exacerbated by the lengthy suspension of involuntary strike offs for failure to file annual returns.
The overall number of submissions being filed with CRO continued to rise, with over 560,000 submissions filed in 2024 compared to 550,000 filed in 2023. Once again during 2024 over 95% of all documents filed with CRO were filed electronically.
As previously noted in the 2023 Annual Report, issues arose in November and December 2023 in relation to the recommencement of the involuntary strike off process. As a result, a number of companies were involuntarily struck off the Register of Companies on 26th of January 2024 and 2nd February 2024. Upon receipt of legal advice it was clarified that the strike-off process in relation to these companies was invalid and the status of these companies was returned to normal on the Register. The involuntary strike off process was again suspended pending the resolution of these issues and recommenced on a limited basis in late 2024 with the first companies being struck off in early 2025.
The CRO launched a new website on 3rd April 2024, replacing the old site which was 2 days away from its 25th anniversary. The new site is a modernised and redesigned version, with an emphasis on compliance with forthcoming accessibility legislation. The website has streamlined the information on the site, has updated the content, and standardised the presentation.
CRO launched its Open Data Portal in late 2024. This was to implement the Open Data Directive and later Implementing Regulation (EU) 2023/138 which introduced the concept of “high value datasets”. The implementing regulation laid down the themes of high-value datasets, by listing six thematic data categories; one of which is “companies and company ownership”. The regulation clearly sets out what company data must be made available and how the data is to be made available. The data available on the CRO Open Data Portal consists of basic company information and financial statements. This information is available free and in machine readable format on CRO.
Makeup of the Register at end 2024

This table presented information on the following company types:

Mandatory Electronic Filing – Table of Filings
Over 40 CRO forms are now available for electronic filing only. The table below shows the number of most commonly filed mandatory electronic forms during the year.
| Form Type | 2020 | 2021 | 2022 | 2023 | 2024 |
| B1 Form | 194,515 | 257,150 | 240,223 | 255,818 | 273,376 |
| B2 Form | 16,292 | 18,111 | 19,536 | 20,996 | 21,830 |
| B10 Form | 67,523 | 80,281 | 79,577 | 82,902 | 83,784 |
| B73 Form | 8,810 | 14,197 | 15,041 | 14,016 | 12,772 |
Trends in Electronic Filing
The introduction of the new CRO IT system in December 2020 made a number of new forms available for filing online, mainly in the solvency area
| Year | E-filed Documents | All Submissions Received | Irish Companies on Register |
| 2020 | 352,577 | 431,520 | 251,275 |
| 2021 | 454,615 | 543,830 | 270,835 |
| 2022 | 479,521 | 510,280 | 287,877 |
| 2023 | 528,542 | 550,731 | 306,559 |
| 2024 | 542,489 | 566,827 | 324,531 |
Applications to the High Court/District Court for an Order Extending Time to File
Section 343(5) of the Companies Act 2014 states that a company which is late in filing its annual return can make an application to the Court (High Court or the District Court for the district in which the company’s registered office is situated) for an order extending the time to file its annual return for that year. It should be noted that only one application can be made to the court in respect of any one financial year and only “live” companies may make an application to the courts under this section – it is not a process available to dissolved companies.
Once an order is granted by the Court and complied with by the company, the annual return will be treated as being on-time and the company will not be required to pay late filing fees or suffer loss of audit exemption. In 2024, CRO received 1,938 notices of applications from companies to the District Court or the High Court.
The CRO issued a total of 1,858 Letters of Acknowledgement/No Objection. The CRO lodged objections in relation to five applications. The CRO processed 1,749 Orders granted by the District Court/High Court. No applications were refused by the Courts. 14 applications were withdrawn. 231 applications were adjourned from 2024 to 2025.
Judicial Reviews
In 2023, two companies, Greenay Limited and Kitchen Innovations Limited, in two different District Court Areas in the State (Dublin metropolitan District Court Area and Galway District Court) made applications under section 343(5) for extensions of time to file their annual returns. Each company was at the time of applying for the extension of time to file, late in filing an annual return. The consequences of being late in filing their annual return was that each company would have to pay late filing fees and would lose audit exemption for the two years immediately following the year for which they were late in filing.
Section 343(5) of the 2014 Act provides that, while the District Court can make an order extending the time for the delivery of an annual return, only one such order may be made as respects the particular period to which the return concerned relates.
Both companies had obtained Orders from the District Courts in Dublin and Galway respectively, extending time to file their outstanding annual returns. Both companies then failed to file their outstanding annual returns within the time allowed by the Orders made in the District Court. Each company then proceeded to apply for further or additional time, over and above that already provided in the District Court Order that they had received. In each case, the District Courts in Dublin and Galway granted additional time to the companies to file their annual returns, over and above the additional time already provided to these companies under section 343(5).
The Registrar was of the view that the further Orders made by the District Courts in each case constituted a second order in respect of each company’s annual return, and as such the District Court had no power to grant the second Order to each company.
It was the Registrar’s view, that the annual returns for the two companies for the relevant periods were not delivered in pursuance of the requirements of the Companies Act 2014. It was the Registrar’s view that these annual returns were delivered pursuant to court orders made contrary to the terms of the 2014 Act. For this reason, there was an obvious difficulty for the Registrar if the register were to show that the annual returns of these two companies were delivered in pursuance of the Act.
For this reason, the Registrar brought Judicial Review proceedings in the High Court seeking to have the District Court Orders quashed. The Judicial Review was heard in the High Court in December 2024 with judgement reserved (Judgement was delivered on 15th January 2025. The High Court Judge stated in his ruling that “only one order may be made extending time for the delivery to the Registrar of an annual return”).
Unregistered Auditors
In 2024, there were no reports of unregistered auditors attempting to file false auditors’ reports. There were 12 instances where auditors notified the CRO that their Auditors Registration Number (ARN) was used to file auditors’ reports without permission. There was no instance of an auditor stating their details were used in error. Where such instances are notified to the CRO, the details may be passed to the Corporate Enforcement Authority (CEA) for investigation.
The CRO continues to monitor the controls which reduce the risk of such incidences reoccurring. The mechanism in place whereby the auditor is informed every time the auditor registration number is used, allows auditors to immediately alert the CRO of an abuse of their registration number has resulted in a significant decrease in the number of unregistered auditors attempting to file auditor’s reports. Since the introduction of the Auditors Registration Number in 2012 the number of reports of unregistered auditors attempting to file auditors’ reports has dropped from 123 in 2012 to zero in 2024 while the number of reports of Auditors Registration Numbers being used without permission has dropped from 33 to 12.
Provision of information to the public
Over 380,000 documents were purchased from the CRO website in 2024 and the website was visited 1.3 m times. All statutory information provided by companies to the CRO is available to the public for inspection on payment of a small fee where applicable. Certain vital information, such as company name and registered office address, may be checked free of charge on the CORE portal.
Information Unit
There continued to be a high volume of phone calls to the CRO Information Unit throughout 2024. The phone number for the Information Unit is 00 353 1 8045200/Lo call 0818 452 000. Over 39,000 phone calls were answered as well as 19,910 emails. (Email address info@cro.ie).
Customer Complaints and Requests for information
If a customer is unhappy with the service delivered by the CRO and the issue cannot be resolved with the staff member or section dealing with the matter, a formal complaint can be made to the CRO Information Officer. The complaint will be dealt with in accordance with the CRO’s Complaint Procedure. If the complainant is still not satisfied, the complainant has the right of appeal to the Office of the Ombudsman.
| Complaints and Requests for Information in 2024 | |
| Number of Official Complaints | 34 |
| Number of complaints referred to the Office of the Ombudsman | 4 |
| Number of complaints referred to Ombudsman that were upheld | 0 |
| FOI Requests | 13 |
| GDPR Requests | 5 |
Legal Developments
The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 enhances and amends the legislative framework provided by the Companies Act 2014 in the areas of governance, administration, insolvency, enforcement and supervision. A majority of the provisions of the Act came into force on 3rd December 2024:
For commencement in 2025: The 26 provisions not commenced are those that require technical updates to the CRO’s ICT systems to facilitate the changes proposed. These provisions relate to the prescription of forms for submission to the CRO and the removal of the automatic loss audit exemption for small companies on a first occasion of failure to file annual account. It is intended to commence these provisions in 2025.
Incorporation of a company
A company is a legal form of business organisation. It is a separate legal entity and, therefore, is distinct from those who run it. There are two basic company types, a private company and a public company. The majority of companies registered in Ireland are private companies and, of those, most are small with only one or two members.
The Companies Act 2014 generally allows one or more persons to form a private company for any lawful purpose by subscribing to a constitution. A private company may have a maximum of 149 members and there is no limit on the number of members of a public company.
All company types, with the exception of the Private Company Limited by Shares (LTD), must have one secretary and a minimum of two directors. Single director LTDs must have a separate secretary. Formal qualifications are not required to be a company director. All company directors must be over 18 years of age. All company officers have wide responsibilities in law and should take appropriate steps to ensure that they are fully aware of their obligations. Further information on the duties of directors and secretaries is available at Duties of Directors and Secretaries – CRO.
In 2024, the number of new companies incorporated was 23,652 This represents an increase of 5.7% compared to 2023 when 22,384 new companies were incorporated. During 2024 there was an average of 1,971 new companies registered per month, compared to a monthly average of 1,865 in 2023. The general trend since 2016 has been for over 20,000 incorporations every year with a high of 25,468 in 2021.
There are two incorporation schemes. CRO has committed to the following customer service targets for registration of new companies under the relevant schemes:-
CRO continued to broadly meet its customer service targets for the incorporation of new companies in 2024
External Companies
There were 181 new external company registrations in 2024, 37 EEA and 144 non-EEA. This compares to 192 external company registrations in 2023.
The number of external companies on the Register at the end of 2024 was 3,518, an increase on the figure of 3,337 at the end of 2023. There were 507 EEA external company branches and 3,011 non-EEA branches on the register at the end of 2024.
| United Kingdom | 2015 |
| Cayman Islands | 427 |
| United States of America | 189 |
| Bermuda | 139 |
| Germany | 106 |
| Netherlands | 90 |
| Luxembourg | 57 |
Selected others: France – 42, Switzerland – 38, Spain – 29, India – 2, Italy – 18.
Registration of company post-incorporation documentation
Changes in the situation of a company’s registered office or changes amongst a company’s officers or in their particulars must be notified to the CRO on the relevant statutory form. The form must be properly completed and signed by a current officer of the company per the CRO records in accordance with the Companies Act 2014.
As the size of the register has grown, so have the number of filings. There were 78,521 B10 forms (change in director/secretary information) registered in 2024. There were also 21,301 B2 forms (change of registered office) registered during 2024.
Annual Returns
Every company on the register, whether trading or not, is required to submit an Annual Return every year.
An annual return includes details of the company’s directors and secretary, its registered office, and details of its shareholders and share capital. It must be signed by a director and by the company secretary. If the secretary is also a director, he/she may not sign in both capacities. Company financial statements are required to be annexed to a company’s annual return in most cases. There were 273,376 annual returns received in the CRO in 2024.
Any company which is late in filing its annual return, will be subject to late filing fees, and the possibility of either strike-off proceedings or prosecution in the District Court.
Re-Registrations
Under the Companies Act 2014, it is possible to change from any company type to another company type e.g. from limited to unlimited, from private to public or from limited by shares to limited by guarantee or vice versa, subject to the requirements of Part 20 of the Act.
In 2024, a total of 320 companies re-registered, a decrease on the figure of 393 in 2023.
| Company type re-registered to: | Number |
| Company Limited by Guarantee (CLG) | 28 |
| CLG-Company Limited by Guarantee (licenced company) | 0 |
| Designated Activity Company Limited by Shares (DAC) | 32 |
| Private Company Limited by Shares (LTD) | 88 |
| Public Limited Company (PLC) | 3 |
| Private Unlimited Company (ULC) | 170 |
| IC – Investment company – Part 24 Companies Act 2014 | 0 |
| PUC – Public Unlimited Company | 0 |
Mortgages and Charges
12,015 charges were filed in 2024. This is an increase on the figure of 10,704 for 2023. The Companies Act 2014 introduced a second method of submitting charges for registration with the CRO. Presenters can either file a form C1 or use the Two Stage Procedure where a notice of intention to create a charge (Form C1a) is followed within 21 days by notice of creation of the charge (Form C1b). Failure to fall the Form C1b on time will lead to the Form C1a being rejected.
| Year | C1 | C1B | Total Charges |
| 2020 | 8,100 | 756 | 8,856 |
| 2021 | 10,349 | 591 | 10,940 |
| 2022 | 10,645 | 455 | 11,110 |
| 2023 | 10,257 | 447 | 10,704 |
| 2024 | 11,630 | 385 | 12,015 |
Liquidations and appointment of Receivers
Up-to-date registers of liquidations, appointment of receivers and examiners were maintained by registering all documents received within agreed business plan timeframes. The number of liquidations notified to the CRO increased by 85% compared to 2023.
Types of liquidation registered
| Year | Members | Creditors | Court | Total |
| 2020 | 1,397 | 443 | 49 | 1,889 |
| 2021 | 1,455 | 286 | 59 | 1,800 |
| 2022 | 1,346 | 420 | 42 | 1,808 |
| 2023 | 1,753 | 591 | 45 | 2,389 |
| 2024 | 2,516 | 1,846 | 71 | 4,433 |
Liquidators are required to submit form E3 (Account of act and dealings) and form E4 (s681 account and affidavit). Receivers are required to submit form E9 (receivers abstract). CRO plans to initiate enforcement action against liquidators who are late in filing their returns during 2025. Enforcement action will initially consist of reminder letters to liquidators who are late in filing their returns and may eventually lead to prosecution. Failure to file liquidator returns is a category 3 offence. Failure to file receivership returns is a category 4 offence. Both category 3 and 4 offences can result in a Class A fine.
| Year | E4 Form
(s.681 and affidavit) |
E3 Form (liquidator’s account of acts and dealings s.680) | E9 Form (receivers’ abstract) |
| 2020 | 6,865 | 2,842 | 3,427 |
| 2021 | 7,822 | 3,555 | 3,554 |
| 2022 | 5,489 | 2,282 | 2,374 |
| 2023 | 4,554 | 1,878 | 1,955 |
| 2024 | 4,738 | 2,074 | 1,567 |
164 E8s (Notice of Appointment of Receiver) were received in 2024, an increase on the total of 108 received in 2023.
SCARP
The Companies (Rescue Process for Small and Micro Companies) Act 2021 introduced a new simplified restructuring process for viable small and micro companies. The Act was commenced on 7th December 2021.
Information in relation to the notification of the appointment of process advisors and the approval of rescue plans is set out below.
| Form | 2022 | 2023 | 2024 |
| SCARP 1 – Notification of the appointment of a process advisor | 22 | 33 | 30 |
| SCARP 4 – Notification of approval of a rescue plan | 15 | 21 | 26 |
Register of restricted and disqualified persons
The register of disqualified and restricted directors was also maintained. By year end, 5,926 persons were on the register of disqualified persons and 689 persons were on the register of restricted persons. The disqualified and restricted registers can be searched online at CORE. This facility is updated daily.
Involuntary Strike-Off
Enforcement action against companies who were late in filing their annual returns was suspended in March 2020 during the COVID 19 pandemic and resumed in mid 2023 with the issue of the first letters to companies as part of the involuntary strike off process.
In the CRO Annual Report for 2023, the CRO reported that issues arose in late 2023 in relation to recommencing the involuntary strike off process. Involuntary strike off of companies that had failed to file their annual returns had been suspended during the Covid-19 pandemic. The issues that arose in relation to recommencing involuntary strike off were connected to the publication of the CRO Gazettes. On the 29th January 2024, the CRO became aware of an IT issue which resulted in a cohort of companies not being listed for impending strike-off in the CRO Gazettes which had been published on 22nd and 29th November 2023. These companies were subsequently involuntarily struck off the Register of Companies on 26th January and 2nd February 2024. Upon receipt of legal advice, it was clarified that the strike-off process in relation to these companies was invalid and the status of these companies was returned to normal on the Register. CRO communicated directly with all the affected companies.
A limited programme of enforcement, aimed at companies without any registered directors, commenced in late 2024 with the first strike offs taking place in early 2025.
Voluntary Strike-Off
Voluntary strike-off is a statutory process under the Companies Act 2014. A total of 6,737 companies were struck off voluntarily in 2024, which is an increase on the figure of 6,227 in 2023.
Restoration to the Register
A company can be restored to the register following strike-off. Where a company has been struck off the register for a period not exceeding 12 months, an application can be made by the company to the Registrar for restoration. Once the 12 months has elapsed, it is only possible to restore the company via Court Order Restoration. During 2024 a total of 47 companies were restored to the register, a decrease on the 62 restored in 2023.
Prosecutions for failing to file annual returns
Due to the suspension of enforcement action no such prosecutions were initiated during 2024.
Business Names
The Registration of Business Names Act 1963 provides transparency in relation to persons trading under a name other than their own. It is obligatory to register a business name if any individual or partnership (whether composed of individuals or bodies corporate or any combination of both) or body corporate carries on business under a name other than their own true names. Its purpose is to make public the identities of those individual(s), partnerships or corporate bodies being the legal entity behind the business name. Registration of a business name does not result in the creation of an entity with separate legal personality.
The number of new business names registered by the CRO in 2024 was 20,066, an increase of 1.6% on 2023 when 19,752 were registered. Almost 98.5% of new business name applications were filed electronically in 2024.
A change in any of the particulars of a registered business name (e.g. change of business name or business address) should be notified to the Registrar within one month of the date of the change. In 2024, 2,143 changes were registered. 2,365 forms notifying the Registrar of cessation of business were submitted.
Make up of Register and Activity on the Register of Business Names
| Changes in the register | 2020 | 2021 | 2022 | 2023 | 2024 |
| New registrations | 21,592 | 23,374 | 20,006 | 19,752 | 20,066 |
| Statement of changes in the registered particulars | 2,079 | 1,862 | 2,174 | 1,959 | 2,143 |
| Cessations | 2,197 | 2,261 | 2,532 | 2,366 | 2,365 |
| Total on the register at year end | 601,782 | 626,370 | 643,844 | 667,548 | 685,249 |
Limited Partnerships
The Limited Partnership Act 1907 facilitates the creation of a partnership in which some members have limited liability for the debts of the firm. Their liability is limited to the extent of the amount of capital contributed by them to the partnership. As with a general partnership, a limited partnership is not a separate legal entity. 149 Limited Partnerships were registered in 2024, an increase on the number registered in 2023 (147).
The 2024 expenditure for the CRO was €8.41m. This also includes expenditure in relation to the operation of the Registry of Friendly Societies and the Register of Beneficial Ownership.
| 2022 | 2023 | 2024 | |
| Pay | €5.2m | €5.47m | €5.86m |
| Non-Pay | €2.0m | €2.16m | €2.55m |
| Total | €7.2m | €7.6m | €8.41m |
Income 2023
CRO received €20.5 million in 2024, which represents an increase of 9.6% on the 2023 figure of €18.7m. The figure includes income received in respect of the Registry of Friendly Societies and the Register of Beneficial Ownership.
| CRO Income | 2022 | 2023 | 2024 |
| Late Filing Fees | €7.9m | €8.2m | €9.7m |
| Submission Fees | €8.49 | €9.1m | €9.7m |
| Registry of Friendly Society Fees | €0.044m | €0.041m | €0.074m |
| Registry of Beneficial Ownership | €0.405m | €0.378m | €0.417m |
| Miscellaneous (includes Enquiries, Bulk Data Sales, Credit Notes, Customer Account balances) | €0.97m | €1.3m | €0.69m |
| Total | €17.8m | €18.7m | €20.5m |
The CRO is committed to facilitating and implementing more payments by electronic means, over the traditional methods of cash and cheque payments. Since the introduction of mandatory e-filing of the annual return (Form B1) and the accompanying financial statements in June 2017, filing fees and any late filing fees must be paid for by credit/debit card or by customer account. In the years since 2017 as it has become mandatory for more CRO forms to be filed online and paid for electronically, the number and value of cheques received in the CRO has continued to decrease.
The number of cheques received in the CRO has steadily reduced from 18,495 in 2018 (value €2.3m) down to 1,905 (value €55k) in 2024. The CRO continues to review alternative payment methods for customers who have traditionally paid by cheque.
A Customer Account can be topped up by Credit Card or through an Electronic Funds Transfer (EFT) provided that the Customer Account number is given as a reference on the EFT and notification is made by email that such a transfer has occurred.
Overview of Energy Usage – S.I. 542 of 2009
S.I. No. 542 of 2009 requires public sector organisations to report annually on their energy usage and actions taken to reduce consumption.
The CRO is located in Bloom House Gloucester Place Lower, Dublin 1 and O’Brien Road, Carlow. CRO shares accommodation and many administration services, including energy consumption, with the Registry of Friendly Societies in Bloom House. The RFS and CRO share meeting rooms, toilets and the reception area with the Competition and Consumer Protection Commission (CCPC) as well as private firms.
Bloom House has a Building Energy Rating of B3. BER No.: 800191413. Energy Performance Indicator: 77.12kg CO2 /m2 /yr.
CRO Carlow is the minor energy user of O’Brien Road (45%) and shares the building with the Register of Beneficial Ownership, and the Workplace Relations Commission while also sharing canteen facilities, toilets and the reception area.
O’Brien Road Carlow has a Building Energy Rating of C2. BER No.: 800408395. Energy Performance Indicator: 53kg CO2/m2/yr.
Actions Undertaken in 2024<
Obligations under sections 4B(a) and 4B(b) of the consolidated Official Languages Act 2003 and 2021
The CRO is committed to meeting all its obligations under the Official Language Acts (2003 & 2021).
A member of the CRO has been appointed to oversee performance and report on the CRO’s obligations under the Official Languages Acts (2003 & 2021).
The following actions were taken by the CRO during the year 2024 to ensure compliance with the Act:
During 2023 the new obligations under section 10A. (Advertising by Public Bodies) requiring a minimum of 20% (10A. (1)(b)) of all advertising undertaken to be in the Irish language was met. There is also an obligation of 5% of annual advertising spend on Irish language media as also prescribed under section 10A. (1)(b).
The CRO had 1054 posts across social media platforms in 2024. 456 of these posts were in the Irish Language.
Statement on the Duty to Equality and Human Rights in the Public Sector
All public bodies in Ireland have responsibility to promote equality, prevent discrimination and protect the human rights of their employees, customers, service users, and everyone affected by their policies and plans. This is a legal obligation called the Public Sector Equality and Human Rights Duty. It is contained in Section 42 of the Irish Human Rights and Equality Commission Act 2014.
The 2014 Act requires a public body, having regard to its functions, purpose, size, and resources available to it, to inter alia report on developments and achievements in the discharge of this statutory obligation in its annual report.
The CRO maintains a strong commitment to diversity, gender equality and the fair and equal treatment of all employees, customers, service users, and everyone affected by our policies and plans and we are committed to the public service ethos of independence, integrity and impartiality as outlined in the Department of Enterprise, Tourism and Employment’s Equality, Diversity and Inclusion Statement.
Activity on the Register of Companies in 2024
| 2020 | 2021 | 2022 | 2023 | 2024 | |
| Total New Companies | 21,873 | 25,468 | 21,434 | 22,384 | 23,652 |
| Restorations | |||||
| By Companies within one year of | 157 | 68 | 66 | 24 | 22 |
| By the High Court or Circuit Court | 75 | 72 | 30 | 38 | 25 |
| Involuntary Strike Offs | 1,266 | 24 | 0 | 0 | 1,242 |
| Companies Dissolved (Voluntary Strike Off) | 5,479 | 7,033 | 6,373 | 6,227 | 6,737 |
| Net Change | +15,360 | +18,551 | +15,157 | +16,219 | +15,720 |
Restoration of Companies to the Register
Chapter 2 Part 12 of the Companies Act 2014 provides for the restoration of a dissolved company to the Register of companies. A company struck off the register may be restored to the Register by application to the:
There were 25 Court ordered restorations and 22 administrative restorations in 2024.
External Register
Companies on the external register at 31 December 2024:
| 2020 | 2021 | 2022 | 2023 | 2024 | |
| Branches (EEA) | 2, 036 | 433 | 439 | 470 | 507 |
| Branches (Non-EEA)* | 937 | 2,777 | 2,704 | 2,867 | 3,011 |
| Total on External Register | 2,927 | 3,210 | 3,143 | 3,337; | 3,518 |
*NOTE: Due to Brexit, the UK is now classified as Non-EEA. Up to 2020, it was a member of the EEA.

Changes of Company Name
During 2024, a total of 2,233 company changes of name were approved.
Societas Europaea
A Societas Europaea (SE) is a European Public Limited Company formed under EU Regulation (Council Regulation 2157/2001) and Statutory Instrument No. 21 of 2007. In 2024, 5 Societas Europaea transferred their registered offices into the State. No Societas Europaea was formed as a result of a merger in 2024. There were 27 Societas Europaea in the State at the end of 2024.
Investment Fund Migration
No company was registered in the State, by way of continuation, following migration in 2024. This is provided for under Part 24 Companies Act 2014.
Permission to Omit Suffix from Company Name
18 companies were granted permission to exclude the suffix from the company name during 2024
Cross Border Mergers
The European Union (Cross Border Mergers) Regulations 2008 implemented Directive 2005/56/EC. The Regulations allow any Irish limited liability company, with the exception of companies limited by guarantee, to be party to a cross border merger with an entity in another member of the EEA. 3 company absorptions which had been filed under the European Union (Cross Border Mergers) Regulations 2008 were completed in 2024.
| Year | Completed Acquisitions | Completed Absorptions | 2023 | 2 | 3 | 2024 | 0 | 3 |
EU Directive on Cross Border Conversions, Mergers and Divisions Directive EU 2019/2121 which amends the provisions of Directive EU 2017/1132 on cross-border mergers and creates harmonized rules on cross-border conversions and divisions was adopted on 27 November 2019 and was transposed in 2023.
The following applications for cross border mergers, divisions and conversions were received during 2024 under the new legislation.
| Cross Border Merger Applications | 19 | Cross Border Conversion Applications | 1 | Cross Border Division Applications | 1 |
10 of these applications were completed before year end.
European Economic Interest Groupings
No European Economic Interest Groupings (EEIGs) were registered in the State in 2024 under the European Communities (European Economic Interest Groupings) Regulations 1989. There are 26 EEIGs currently registered with the CRO.
Enforcement Activities for 2024
| Companies Dissolved (Struck Off for failure to file Returns | 1, 242 | Companies dissolved (Voluntary Strike Off) | 6,737 |
Solvency
| 2020 | 2021 | 2022 | 2023 | 2024 | |
| Applications to the court for the appointment of an examiner | 27 | 16 | 13 | 18 | 10 |
| Court order appointing an examiner | 22 | 7 | 12 | 6 | 9 |
| Court order appointing an interm examiner | 13 | 6 | 12 | 1 | 5 |
| Court order confirming scheme of arrangements | 8 | 6 | 11 | 2 | 4 |
| Court order amending scheme of arrangements | 1 | 0 | 5 | 4 | 1 |
| Court order ceasing protection from the court | 3 | 2 | 3 | 0 | 3 |
| Examinership in force at year end | 14 | 2 | 4 | 4 | 2 |
| 2020 | 2021 | 2022 | 2023 | 2024 | |
| 27 | 16 | 13 | 18 | 10 | |
| Companies where receiver appointed over property of the company: year end | 1,756 | 1,461 | 1,693 | 1,701 | 2,737 |
| Companies where receiver was appointed over property of the company during the year | 84 | 109 | 136 | 116 | 164 |
Receiverships Initiated

Types of Liquidations Registered
| Year | Members | Creditors | Court | Total |
| 2020 | 1,397 | 443 | 49 | 1,889 |
| 2021 | 1,455 | 286 | 59 | 1,800 |
| 2022 | 1,346 | 420 | 42 | 1,808 |
| 2023 | 1,753 | 591 | 45 | 2,389 |
| 2024 | 2,516 | 1,843 | 71 | 4,433 |

Companies in Liquidation
| Year | Number in course of liquidation |
| 2020 | 7,310 |
| 2021 | 8,557 |
| 2022 | 8,029 |
| 2023 | 7,226 |
| 2024 | 10,704 |
Notifications That Proper Books Were Not Kept
In accordance with the provisions of section 392 Companies Act 2014, the Registrar received 5 notices from auditors in respect of companies during 2024.
Registration of Prospectuses
Since 21st of July 2019 there has been no need to submit a prospectus document with the CRO. Statutory Instrument No. 380 of 2019 – European Union (Prospectus) Regulations 2019, which revoked S.I. No. 324 of 2005 requires that the prospectus be filed with the Central Bank. Local offers defined as such by being less than €5,000,000 whether for Irish or foreign registered companies are presented to the CRO for registration under s.1361(4) of the Companies Act 2014. There was one local offer registered with CRO during 2024.
During 2024, the Registrar received notifications to purchase their own shares from the following 1,595 companies:
The following 149 Limited Partnerships were registered by the CRO in the year to 31 December 2024:
| Year | 2020 | 2021 | 2022 | 2023 | 2024 |
| All documents filed | 431,520 | 535,991 | 510,280 | 550,731 | 566,827 |
| E-filed | 2, 036 | 433 | 439 | 470 | 507 |

Top Ten Submissions Filed During the Year
| Submission Type | Number Filed |
| Annual Return | 273,376 |
| Change in Directors | 84,137 |
| New Company Incorporation | 24,942 |
| Change of Registered Office | 21,830 |
| Registration of Business Name | 20,066 |
| Change of Annual Return Date | 12,772 |
| Alteration of Constitution | 12,336 |
| Particulars of a Charge (C1) | 11,643 |
| Authorisation of Electronic Filing Agent | 11,432 |
| Full Satisfaction of Charge | 9,276 |
Persons Authorised
The following persons were authorised as at 31st December 2024 pursuant to section 887(8) of the Companies Act 2014, section 16 of the Registration of Business Names Act 1963 and section 15 of the Limited Partnerships Act 1907: