16.2.1 Private companies

In general, private companies are required to file accounts with the Registrar of Companies within nine months from the end of the accounting period (accounting reference date or ARD).

When filing the company's first accounts, the deadline for delivery is nine months after the anniversary of incorporation (i.e. 21 months). The deadline remains the same even if this company extends its first accounting period to the maximum of 18 months. It is calculated to the exact corresponding date in the 21st month following the incorporation. For example, a company incorporated on 29 January 2013 has until midnight on 29 October 2014 to submit its first accounts.

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