244. Deputy Ann Graves asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 697 of 8 September 2025, to confirm when the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 will come into effect; and if the legislation is retrospective, ensuring that one late filing in 2024 will not mean one still has to file audited accounts for two years. [49697/25]

Summary

244. Deputy Ann Graves asked the Minister for Enterprise, Tourism and Employment further to Parliamentary Question No. 697 of 8 September 2025, to confirm when the Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024 will come into effect; and if the legislation is retrospective, ensuring that one late filing in 2024 will not mean one still has to file audited accounts for two years. [49697/25]

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