The Companies Registration Office have been busy. They have revised another form – Annual Return Form B1 (available on the CRO website at www.cro.ie) – in an effort to fight back against individuals allegedly impersonating auditors or passing themselves off as auditors. Form B1 must be filed by companies each year and in most circumstances the B1 will be accompanied by either full or abridged Financial Statements.
From 1 April 2011 a new B1 form will be introduced which will need to include the Auditor Registration Number (ARN), unless the company has audit exemption. The ARN can also be obtained from www.cro.ie. The officers of the company are responsible for ensuring that the individual/firm they appoint as the company’s auditor is on this list.