This article is for non-EEA founders incorporating an Irish company who need to understand company secretary requirements when your team is based outside Europe.
If you're wondering whether you can appoint a non-resident company secretary, what their responsibilities are, and how to stay compliant without an EEA-based team, this guide covers secretary eligibility rules, core compliance duties, and practical solutions for managing Irish company requirements remotely.
Key Takeaways
• Non-EEA residents can serve as company secretary for Irish companies with no residency restrictions whatsoever.
• A sole director cannot also serve as company secretary; you must appoint a separate person.
• Operating without a company secretary breaches the Companies Act and can lead to company strike-off.
• File Form B10 with the CRO immediately when changing company secretary to maintain compliance.
• Professional secretary services provide compliance expertise, registered office provision, and indemnity insurance protection.

If you're incorporating an Irish company without EEA-resident team members, understanding company secretary requirements is essential.
Can Non-EEA Residents Serve as Company Secretary?
Yes, absolutely. The Companies Act 2014 imposes no residency requirements on company secretaries. A company secretary can reside anywhere in the world while serving an Irish company. This contrasts sharply with director requirements, where at least one EEA-resident director is mandatory. Section 129 requires every company to have a secretary but doesn't mention residency.
Why Does Director Residency Matter But Secretary Residency Doesn't?
Directors hold fiduciary duties and make strategic decisions affecting the company. Irish law requires at least one director to be EEA-resident for regulatory oversight purposes. Company secretaries handle administrative and compliance functions rather than strategic management. The lack of residency restrictions reflects the administrative nature of the secretary role. You could have a UK-based founder serving as company secretary while appointing an Irish-resident director.
What Are the Company Secretary's Responsibilities?
Company secretaries ensure statutory compliance with Irish company law. These duties apply regardless of where the secretary physically resides.
Core Responsibilities
Lets take a look at the core responsibilities for company secretary's:
- Maintaining statutory registers including directors, members, and secretaries.
- Filing annual returns with the Companies Registration Office within required timeframes.
- Organising board meetings and annual general meetings with proper notice.
- Keeping company records including minutes, resolutions, and constitutional documents.
- Acting as contact point for the Companies Registration Office and Revenue.
- Ensuring compliance with filing deadlines and statutory obligations.
These responsibilities create significant liability regardless of the secretary's location.
Can the Sole Director Also Be Secretary?
An Irish company with only a single director cannot have that same person also serve as company secretary. If your company has only one director, that person cannot serve as both director and secretary. You must appoint someone else as company secretary. This requirement ensures basic governance separation even in single-director companies. We have seen that many solo founders appoint a spouse, business partner, or professional service as secretary.
What Happens If You Don't Have a Secretary?
Operating without a company secretary breaches the Companies Act 2014. The Companies Registration Office may refuse to accept filings from non-compliant companies. Continued non-compliance can lead to company strike-off from the register. Directors face potential personal liability for failing to maintain proper corporate structure.
Can You Change Company Secretary Later?
Yes, changing company secretary is straightforward. File Form B10 with the Companies Registration Office to record the change. Update your statutory registers to reflect the new appointment. The process typically takes a few days once documentation is submitted. Many companies change from informal secretaries to professional services as they grow.
What About Professional Company Secretary Services?
Professional services provide expertise that non-professional secretaries often lack. These services understand compliance deadlines and filing requirements intimately.
Benefits of Professional Services
Below we have set out the benefits of professional company secretary services:
- Expert compliance monitoring prevents missed deadlines and penalties.
- Registered office provision satisfies the requirement for an Irish address.
- Annual return preparation ensures accurate and timely CRO filings.
- Statutory register maintenance keeps all required records properly updated.
- Professional indemnity insurance protects against secretarial errors.
- Ongoing advisory support helps navigate changing compliance requirements.
Can a Non-Resident Secretary Maintain Statutory Registers?
Yes, but practical challenges exist, statutory registers must be available at the registered office for inspection. Cloud-based compliance platforms help non-resident secretaries manage these requirements. Physical presence in Ireland isn't required, but document access systems are essential.
What About the Registered Office Requirement?
Every Irish company must have a registered office address in Ireland, this requirement exists regardless of where directors or secretaries reside. Professional services often bundle registered office provision with company secretary appointments.
Can Company Secretary Be a Corporate Entity?
Yes, a company can serve as company secretary for another company. Many professional company secretarial firms operate as limited companies. This approach provides continuity and professional indemnity protection.
What If Your Secretary Becomes Unresponsive?
This creates serious compliance risks for your company. You cannot file annual returns or make required CRO submissions without secretary cooperation.
Immediate Actions
Here is a list of immediate actions you can follow if your secretary becomes unresponsive:
- Convene a board meeting to approve secretary removal and new appointment.
- File Form B10 immediately after appointing a replacement secretary.
- Update all statutory registers to reflect the change.
- Don't delay addressing an unresponsive secretary—missed deadlines create penalties.
What Happens During Investment Rounds?
Investors often prefer professional secretarial arrangements for due diligence, but it is not a statutory requirement. It’s a market practice, not a legal rule. Due diligence examines whether statutory registers are properly maintained. Many companies switch to professional services before seeking investment.
Does Location Affect Secretary Effectiveness?
Physical location matters less than systems and expertise. A professional service in Ireland often provides better compliance than a non-expert living locally. What matters is the secretary's ability to monitor deadlines and maintain accurate records. Time zone differences can cause delays but don't prevent effective secretarial service.

Laura Ryan is a practising Barrister at the Bar of Ireland. She graduated from the Honourable Society of King’s Inns in 2024, having previously qualified and practised as a Chartered Accountant in a big four accounting firm.




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