5. Fees and payment
Fees for incorporation and tax registrations are as quoted (typically from €350 plus CRO fees of €50 for online A1 filing). Existing-company takeover fees and ongoing plans are quoted separately. Payment is due before the A1 is filed unless otherwise agreed. CRO and Revenue statutory fees are passed through at cost.
6. Limitation of liability
CSC Partners' liability is limited to losses directly caused by its proven negligence. We are not responsible for late-filing penalties, loss of audit exemption, strike-off, or any liability arising from incorrect or incomplete information provided by you, or your failure to meet statutory deadlines such as the Annual Return Date (ARD).
7. Statutory deadlines
Companies must file an Annual Return (Form B1) within 56 days of the ARD; Corporation Tax returns (Form CT1) are due 9 months after year-end. You must provide records and signed forms by the dates we request. Late filing leads to CRO penalties (€100 + €3/day, up to €1,200) and loss of audit exemption for two years; this is your responsibility.
8. Identity verification (AML)
Under the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (as amended), we must verify the identity of every director, the secretary, and any beneficial owner holding 25% or more. You must provide valid photo ID, proof of PPS number and proof of address for each.
9. Data protection (GDPR)
Personal data of directors, secretary and shareholders will be processed solely for incorporation, CRO/Revenue compliance and ongoing accountancy services, and retained for 6 years as required by Irish law. Data is shared with the CRO and Revenue as required; beneficial-ownership data is also filed with the RBO. Data subjects may access, correct or request deletion (subject to legal retention).
10. Termination
Either party may end this engagement with written notice. Outstanding fees remain due. You must arrange a successor accountant to take over CRO and Revenue agent links before termination takes effect; we'll provide a professional clearance letter on request once fees are settled.
11. Company secretary service (if applicable)
An Irish company with a single director must appoint a separate company secretary (Companies Act 2014). Where you ask CSC Partners to act as your company secretary, this is charged at €240 plus VAT per year, included for an initial one-year term, renewable annually. It covers the statutory secretarial role only and transfers no director responsibility to us.