Private company limited by shares (LTD)
Subject to limited exceptions, audited financial statements must be prepared annually and publicly filed at the CRO.
Subject to certain approval and registration requirements, the auditor may be located outside of Ireland.
There is no statutory obligation that the company's accounting records must be kept in Ireland, but significant additional requirements are imposed where the accounting records are kept outside of Ireland. Certain statutory registers (including the register of members, register of directors and secretaries, shareholder and director's meeting minute books and the register of disclosable interests) must be kept in Ireland.
External company
No requirement to audit the local financial statements of the branch.
A branch is required to file a copy of the foreign company's accounting documents (translated into English, if required) with the CRO no later than 30 days after the last date for publication of the accounting documents in the jurisdiction of incorporation.
No requirement for the branch's books to be kept locally.