What is the deadline for completing audited accounts and sending them to members?

Section 431

• Private company that is not a subsidiary of a public company at any time in the year, and companies limited by guarantee: 9 months after the end of the accounting reference period.
• Other companies: 6 months after the end.
• First accounting period longer than 12 months: a special rule applies. For a private company the later of nine months after the first anniversary of incorporation and three months after the end of the period.
• The Court may allow a longer time.

Process

1. Directors prepare the financial statements (s.379), directors' report (s.388) and approve them (ss.387, 391).
2. The auditor reports (s.405) and signs (s.409).
3. Copies are sent to members (s.430) and laid before the AGM (s.429), unless members use the written-resolution route (s.612(1)).

Other filings Filing the annual return (form NAR1) with the Companies Registry is a separate yearly duty from the accounts and the audit, with its own deadline.

Interaction with tax The IRD deadline may come earlier or later; see the block extension answer.

Practical Work back from the nine-month limit: records ready, audit start, draft accounts, directors' approval and member circulation. Dormant companies are exempt (s.447).