Form B73
/fɔːm biː ˈsɛvən.ti θriː/
Form B73 notifies the Companies Registration Office of a change to your company's Annual Return Date, helping align filing deadlines with your financial year end for smoother compliance.
Form B73 notifies the Companies Registration Office of a change to your company's Annual Return Date, helping align filing deadlines with your financial year end for smoother compliance.
Form B73 is the official statutory form Irish companies use to notify the Companies Registration Office of a change to their Annual Return Date (ARD). This adjustment allows you to align your annual compliance filing deadline with your preferred financial year end, streamlining administrative processes whilst ensuring continued regulatory compliance.
When you file a Form B73, you specify the new ARD, which must fall within specific time constraints set by company law. The Companies Registration Office processes the request, updating your company's public record accordingly. This form is particularly useful for companies seeking to synchronise their CRO filings with accounting cycles or group reporting requirements.
Directors approve the change via board resolution before submission, documenting the rationale in company minutes. Proper use of Form B73 prevents mismatched deadlines that could lead to late filings and penalties.
Companies file Form B73 to reposition their ARD for operational efficiency. A common scenario involves aligning the annual return deadline with the end of the accounting period, reducing the rush of preparing financial statements simultaneously with CRO submissions.
You might also use it when integrating a subsidiary into a group structure, matching parent company dates. However, legislation limits changes to once every five years unless aligning with another group entity, preventing frequent disruptions to the public register.
Form B73 requires your company registration number, current ARD, proposed new date, and director details. Submit electronically via the CORE portal with the €20 fee. Processing takes days, after which your updated ARD appears on the company profile.
You can only extend your ARD by up to six months from the current date, and changes are limited to once every five years except for group alignments. Shortening creates an additional filing period, requiring extra financial statements.
Once approved, your new ARD sets the deadline for your next subsequent annual return, typically 56 days later. Update your compliance calendar immediately and notify stakeholders like banks and Revenue to synchronise records.
