738. Deputy Maeve O'Connell asked the Minister for Enterprise, Trade and Employment if he will amend the Companies Act 2014 to enable micro-companies to keep their audit exemption for the second year following late returns and instead replace the penalty with fines or other various penalties. [20817/25]

Summary

738. Deputy Maeve O'Connell asked the Minister for Enterprise, Trade and Employment if he will amend the Companies Act 2014 to enable micro-companies to keep their audit exemption for the second year following late returns and instead replace the penalty with fines or other various penalties. [20817/25]

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