Your accounts timetable and CRO Annual Return Date do not fit comfortably together. Moving the date may help, but the right procedure depends on what you are trying to change and whether the present filing is still on time. A later diary reminder is not a legally changed deadline.
This guide is for Irish-company directors planning an annual-return date change, rather than choosing an accounting year-end from scratch. It separates an early Form B1, the B73 extension process, financial year-end changes and court extensions of filing time. Official guidance was checked on 12 October 2026. It is general information, not an assessment of a particular company's eligibility or an assurance that a submission will be accepted.
Identify which date you actually want to change
The ARD is the latest date to which the annual return must be made up, not simply the day you upload it. CRO guidance describes filing within 56 days of the made-up-to date and checking the allocated ARD in CORE. Where accounts are required, the financial year-end can impose a separate constraint on the filing timetable.
Write down the recorded ARD, intended return made-up-to date, financial year-end and filing deadline as separate fields. Also identify the accounts period already filed and any outstanding return. A plan based only on the date printed in last year's reminder can miss a prior change, an early return or an earlier accounts-related limit.
Describe the objective plainly: move the recurring annual-return cycle, finish the current accounts, align group reporting or address a missed deadline. Those are different problems. Agree the objective with the accountant and filing presenter before selecting a form, and keep the original obligations visible while alternatives are considered.
An early B1 can bring the date earlier or retain it
CRO's bringing-forward guidance explains that a return made up earlier than the existing ARD can establish that earlier anniversary. The company can instead elect on B1 to retain its existing ARD. Filing early and choosing the future date are therefore separate decisions; tell the presenter which result the company actually intends.
The early return must be delivered within 56 days of its own made-up-to date. Do not assume the original, later ARD gives extra time to finish that earlier submission. CRO also says the appropriate retain-or-change selection must be completed; omitting it can cause the form to be sent back for correction.
This can be useful when the accounts and officer information are ready and an earlier recurring date fits the business. Ask what financial statements and signatures are needed for the particular return before bringing it forward. Do not create an early made-up-to date merely to produce a filing screenshot while the underlying documents remain incomplete.
A later ARD uses the conditional B73 process
Section 346 permits a qualifying change to a date within six months after the existing ARD, using an on-time annual return and the prescribed nomination. The ordinary frequency limit is at least five years between changes under that route. CRO currently describes the online process as a single combined B1B73 submission on CORE.
Check the company's filing history rather than relying on a director's memory that no change was made. Establish the existing ARD, whether the filing window remains open, the proposed new date and any previous B73 change. This is not a rolling six-month allowance that can be used every year because the accountant is busy.
Section 346 provides that statutory financial statements need not be attached to the return used for this nomination. That does not remove the later accounts-filing obligation. The presenter should map the next required B1 and its accounts before submitting, so a short-term scheduling decision does not create a different compliance problem.
Do not use B73 with the first six-month return
The first annual return is made up six months after incorporation. Section 349 provides the first-return exception from attaching statutory financial statements. Section 346 excludes the first annual return from its ordinary nomination route, and CRO specifically warns against filing B1B73 with that first return.
For a newly formed company, put the first return on its own checklist and plan the first full accounts return separately. Do not mistake no accounts attached for no return needed. The first deadline arises from incorporation, not from the first sale, bank-account opening or completion of a full trading year.
If an adviser discusses alignment for the second return, ask them to distinguish the two stages in writing. Record the first filing, the proposed accounts period and the later filing route. A new founder should not apply an established-company calendar shortcut without checking which return is actually being prepared.
The accounts cannot simply be left behind
Section 347 requires the documents attached to the relevant annual return to cover the proper consecutive period and to end not more than nine months before the return's made-up-to date. Moving the ARD does not change the financial year-end by itself. Test the proposed return against the actual accounts, not against a convenient reminder date.
CRO's financial-year-end guidance distinguishes changing the ARD from using Form B83 to alter the financial year-end. B83 has its own timing, period-length and frequency conditions. If group alignment is the real objective, Section 346 also contains a separate group-related route; it should be assessed on the actual structure rather than assumed from a shared brand.
Ask the accountant for a timeline showing the accounts period, approval work, any audit requirement and the next return. Do not duplicate a previously filed set of accounts as though it covers a new period. An accounts document being available on the laptop does not establish that it is the right period or a compliant attachment.
Choose the route before ordering the work
Use this comparison to frame the discussion with your presenter. It is a decision aid, not a determination that the company qualifies. Where more than one issue is present, the work may need to be sequenced: correcting records, arranging accounts and selecting a date route are not necessarily one task.
Avoid choosing only by which form looks quickest or which service title sounds like an extension. Explain whether the return is on time and whether you need a new recurring date or more time for one overdue filing. That distinction affects both the appropriate advice and the documents required.
| Objective | Route to assess | Not the same as |
|---|---|---|
| Move an established ARD earlier | Early B1 and the correct date election | A later-date B73 nomination |
| Move the ARD later | Conditional B1B73 on CORE | An annual right to postpone filing |
| Change the accounts year-end | B83 conditions and accountant review | Changing only the ARD |
| Align a qualifying group | Separate group-related provisions | An automatic exception for similar names |
| Address a missed filing deadline | Overdue-return advice; possible court route | Backdating a B73 submission |
An overdue return needs a different assessment
CRO states that B1B73 cannot be accepted after the relevant 56-day window has passed. A proposed date change is not a cure for a late filing. Identify the actual outstanding return and seek advice promptly; do not keep shifting an internal diary date while the public-record obligation remains unresolved.
CRO's District Court FAQs distinguish an extension of time to deliver a particular annual return from changing the ARD. A court order does not change the ARD for future years. Court assistance, where appropriate, is separate work and the outcome remains with the court; a pending application or paid invoice is not an order.
Have the adviser check late-filing consequences and audit-exemption entitlement using current rules. CRO's dedicated audit guidance includes the lateness rule effective from 16 July 2025 and relevant transition considerations. Do not repeat an old blanket statement that every single late return necessarily has the same audit effect, or assume the first late filing has no consequences.
A fictional scheduling example
Imagine an established consultancy with a recorded ARD of 30 April 2027 and accounts ending on 31 December 2026. Its director would prefer an ARD of 30 September 2027. The proposed move is five months, and the proposed ARD is nine months after that financial year-end. Those comparisons are useful starting checks, not evidence that the application qualifies.
The presenter still checks the previous changes, current filing position and correct accounts period. If the ordinary B73 route is available and completed on time, the team verifies the registered outcome and prepares for the next B1. If the window has already expired, the director cannot turn the same plan into a remedy by dating the submission earlier.
This example is fictional and is not a deadline calculator. CORE's company record, the actual accounts and the applicable rules must be checked for the real company. If the accounts ended at a different date or a previous return were outstanding, the analysis and available options could be different.
Give the presenter a complete preparation pack
Gather the company number, current CORE record, previous annual-return evidence and relevant date-change submissions. Ask the accountant to identify the last filed accounts period, intended next period and expected readiness. Keep proposed dates labelled as proposed until the right process is complete.
Assign one person to reconcile the accountant's timetable with the filing presenter's instructions. Agree the actual documents and signatures needed rather than assuming a payment gives the provider every fact or authority required. Submit records through the provider's approved channel and do not casually share personal logins or sensitive identification details.
- Company name and CRO number, with the current recorded ARD.
- Whether this is the first, second or a later annual return.
- Relevant past B73 changes and any group-alignment history.
- Outstanding returns, queries or missing completion evidence.
- Last filed financial statements and the next intended accounts period.
- Proposed date, commercial reason and accountant's timing assessment.
- Named presenter, authorised contacts and required signing arrangements.
- A written scope covering each requested filing and the total payable.
Verify completion and rebuild the compliance calendar
CRO advises checking that the B1B73 has been registered and that the ARD has moved. Save the appropriate submission and registration evidence, and reconcile it with the company record. A draft form, provider receipt or calendar invitation should not be mistaken for a registered change.
Once confirmed, update the director's reminders, the accountant's accounts timetable and the presenter's filing schedule together. Keep an earlier preparation reminder so there is time for review and correction. The date change does not complete other officer filings or separate tax work, and any outstanding obligations need their own owner.
StartCompany.ie's Annual Returns service supports B1 preparation, company-detail review and filing, with required accounts attachment. Ask separately whether B73 or B83 assistance, accounts preparation, audit or court work can be provided and is included in your agreed scope. Confirm the total payable before instructing work; buying routine B1 support does not automatically include those separate tasks.
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Official information and next steps
This guide separates the available date and filing-time processes; it does not determine eligibility or calculate a company's exact deadline. Check the current company record and official guidance with the accountant and presenter before acting.