This article is for Irish company directors, secretaries, and business owners who need to understand their legal obligations around company record-keeping.
If you're wondering what registers your company must maintain, what information goes in each one, or how to avoid compliance penalties, this guide covers all mandatory statutory registers, their specific requirements, and the deadlines you need to meet.
Key Takeaways
• Companies must maintain registers of members, directors, secretaries, beneficial owners, and charges at their registered office address.
• Most statutory registers must be updated within 14 days of any change, with director interests requiring notification within 5 days.
• Beneficial ownership information must be filed with the central RBO within five months of incorporation and updated within 14 days.
• Failure to maintain proper registers can result in fines up to €5,000, daily penalties, and potential company strike-off proceedings.
• Electronic registers are permitted if they prevent unauthorized changes, maintain audit trails, and remain accessible at the registered office.
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.
What statutory registers does my Irish company need to maintain?
Your company must maintain five core registers: the register of members (shareholders), register of directors and secretaries, register of directors' interests, register of beneficial owners, and register of charges (if applicable). These registers form your company's permanent records and must be kept current throughout its existence.
Where do I need to keep my company's statutory registers?
All registers must be kept at your company's registered office address in Ireland. You can maintain them as physical books, electronic records, or cloud-based systems, but they must be accessible for inspection at the registered office during business hours—you cannot store them at directors' homes or accountants' offices unless those locations are the registered office.
How quickly do I need to update registers when changes occur?
Most registers must be updated within 14 days of any change, including share transfers, director appointments, and beneficial ownership changes. However, directors must notify the company within 5 days of acquiring or disposing of interests in shares, and new charges must be filed with the CRO within 21 days of creation.
Who can inspect my company's statutory registers?
Anyone can request inspection of your register of members and register of directors and secretaries—members for a small fee, directors for free during business hours. However, the register of beneficial owners is not publicly available and can only be accessed by law enforcement, Revenue, and financial institutions.
What is the central Register of Beneficial Owners and when do I need to file?
The central RBO is a government database maintained by the Minister for Justice that tracks who ultimately owns or controls more than 25% of Irish companies. You must file your beneficial ownership information through rbo.gov.ie within five months of incorporation, update it within 14 days of any changes, and confirm annually that the information remains current.
Can I maintain my statutory registers electronically instead of in physical books?
Yes, electronic registers are explicitly permitted provided they meet security requirements including access controls, audit trails showing all changes, and the ability to print the complete register on demand. Most modern companies use electronic registers integrated with company secretarial software.
What happens if I don't maintain proper statutory registers?
Your company and its officers can face fines up to €5,000, with daily penalties continuing until compliance is achieved. Persistent non-compliance can lead to strike-off proceedings, due diligence problems that block investment or acquisition, and bank account issues since banks require register evidence.
Do I need to register charges with anyone besides maintaining the internal register?
Yes, each charge must be registered with the Companies Registration Office (CRO) within 21 days of creation in addition to recording it in your internal register of charges. This dual registration protects creditors by providing public notice of existing security interests before they lend money or extend credit.
