Court Application to Extend ARD

What is an ARD Extension?

If your company has missed its Annual Return Date (ARD), you may be able to apply to the District Court for an order extending the time to file. This is particularly important because late filing results in the loss of audit exemption for two financial years and penalties of up to €1,200.

When is This Needed?

• Your company has missed its Annual Return filing deadline
• You are at risk of losing your audit exemption
• Late filing penalties have been or will be imposed
• Exceptional circumstances prevented timely filing

The Process

• Review of your company's filing history and circumstances
• Preparation of the District Court application and supporting affidavit
• Filing the application with the appropriate District Court
• Attendance at the court hearing
• Filing the court order with the CRO to extend the ARD

Important Notes

The court application must demonstrate that the failure to file on time was due to inadvertence or circumstances beyond the company's control. The court has discretion to grant or refuse the application. The fee includes court filing fees and all documentation but does not include the preparation of the Annual Return itself.