Strike-off procedure T&C's
- Based on information received from you, we shall compile an application for voluntary strike-off under Section 731 of the Companies Act 2014 and submit said application to the Companies Registration Office. We shall plan our work on the basis that no report is required by statute or regulation for the period, unless you inform us in writing to the contrary.
- Our work as the compiler of the voluntary strike-off application will not carry assurance of any kind. Consequently, our work will not provide assurance the application is free from material misstatement, whether caused by fraud, other irregularities or error.
- As part of our normal procedures, we may request you to provide written confirmation of any information or explanations given to us orally during the course of our work.
- You are responsible for ensuring that, to the best of your knowledge and belief, that information provided to us is reliable.
- You are responsible for ensuring that you hold the necessary authorisation to engage us on the company’s behalf.
- Anti-Money Laundering (AML) Legislation requires us to obtain proof of address and identification for our clients.
Director/owner and non-accredited agents
We will require the following items for each director, the company secretary and (if different) any company shareholders:
– A copy of a valid/current passport or driver’s licence; and
– A copy of a utility bill (i.e. gas, electricity or phone) or bank statement issued within the last three months which displays the person’s current address.
By engaging our services, you confirm that your office has performed Customer Due Diligence on your business relationship with those companies and are in full compliance with up-to-date Anti-Money Laundering (AML) legislation.
You are responsible for ensuring that the company meets the criteria necessary to apply for voluntary strike-off before engaging our services. i.e.
– The company has either never traded or has ceased to trade;
– The company will not trade between now and the date of strike-off;
– The company does not have any assets or liabilities;
– The company is not a party to ongoing or pending litigation;
– The company has, if applicable, filed tax returns to account for the entire period of tax registration with Revenue and has also ceased/closed all tax registrations on Revenue records;
– The company should not currently be the subject of a Revenue audit, aspect query or have any open Revenue cases that might delay or impede our work;
– The company will have no late/unfiled annual returns due with the Companies Registration Office (CRO) by the time we are making our application for voluntary strike-off to them; and
– The company has, if applicable, ceased/closed any business names that may have been registered with the Companies Registration Office (CRO) by the time we are lodging our application for voluntary strike-off to them.
- You understand that should any of the criteria set out in paragraph 7 (above) not be met, it may impede our process and/or result in the requirement for certain activities to be performed in duplicate. Should we be required to perform these additional tasks, supplementary fees will be charged. We would suggest that you refer to your accountant to ensure that all requirements are satisfied prior to completing this document.
- We will prepare and file your company’s relevant tax returns if requested by you to do so. In this event, the terms of engagement will be set out in a separate engagement letter.
- Our fee, unless otherwise stated or unless additional work is required, is €214 inclusive of standard rate Vat and inclusive of the cost of an obligatory advertisement in a national daily newspaper and Companies Registration Office filing charges. Our fees are non-refundable and non-transferable.
- Throughout the course of our engagement, our office will make inherent requests of you (for example, to resolve a Revenue-related tax issue or to furnish us with relevant documentation). In the event, that a request from this office is not satisfied within three months, we will, at our discretion, close the engagement and deem it complete. Requests for refunds or credit will not be considered.
Annual returns due to the Companies Registration Office (CRO)
- Responsibility for and administration of all matters pertaining to the annual CRO returns of a company are the responsibility of that company’s officers and/or the company’s accountant or agent. Our remit is solely the compilation and presentation to the CRO of an application for Voluntary Strike-off. On request, we are happy to offer advice and information in the area of CRO annual returns. However, we accept no responsibility or liability whatsoever in respect of, or arising from, any errors or omissions or any reliance on, or use of, such information.
Limitation of liability
- We shall accept liability to pay damages for losses arising as a direct result of breach of contract or negligence on our part in respect of services provided in connection with or arising out of the engagement set out in this letter (or any variation or addition thereto) but the liability of the Firm (whether in contract, negligence or otherwise) shall in no circumstances exceed our professional fee in the aggregate in respect of all such services.