345. Deputy Johnny Guirke asked the Minister for Rural and Community Development and the Gaeltacht if he will introduce a proportionate financial reporting option under Circular 13/2014, allowing Community Services Programme-funded social enterprises with an annual income below €250,000 to submit non-audited financial statements in place of audited accounts, consistent with the audit exemption threshold introduced under the Charities (Amendment) Act 2024; and if he will make a statement on the matter. [48019/26]

Summary

345. Deputy Johnny Guirke asked the Minister for Rural and Community Development and the Gaeltacht if he will introduce a proportionate financial reporting option under Circular 13/2014, allowing Community Services Programme-funded social enterprises with an annual income below €250,000 to submit non-audited financial statements in place of audited accounts, consistent with the audit exemption threshold introduced under the Charities (Amendment) Act 2024; and if he will make a statement on the matter. [48019/26]

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• Social Enterprise Sector

  xml · EN · 24 June 2026

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