b Nicholas Grace v 01

The main and most pressing development
in corporate governance in Ireland is

the upcoming requirement of the Company's
Registration Office, or the CRO, that

certain forms which currently can be
filed either electronically through the

CRO's core software platform or by hard
copy may only be filed electronically.

This will come into effect on the 1st of
March 2022 and will cover forms such as

the Appointment of Liquidators Receivers
but also and more commonly for companies

those forms which are filed
when passing either special

or ordinary resolutions of the members.

So any companies who are likely to need
to file those forms before 1st of March

who would prefer to file them by hard
copy should do so before that date.

The second development
will be brought in by

the Company's Corporate
Enforcement Agency Act 2021,

which while it has been signed
into law is not yet commenced.

And that development is that when
companies file certain forms such as

incorporation forms for companies,
annual returns which every company

must file yearly or forms for
changing directors or changing

directors particulars must be accompanied
by the director's PPS number which is the

local Irish tax number or the equivalent
tax number where the director in question

is not an Irish resident or
otherwise do not have a PPS number.