Further Legislative Developments

• Practice Note 3 of 2025: 

  • Companies and their Stakeholders in Dispute published (GN 6679 in GG 53426 of 26 September 2025) (p147)

  • Additional information required for application for re-instatement of deregistered company (Form CoR40.5) via online platforms published and Practice Note 1 of 2022 withdrawn and replaced (GN 6705 in GG 53460 of 3 October 2025) (p19)

• Practice Note 4 of 2025: Additional information required for registration of external companies via online platforms published and revised Practice Note 6 of 2022 and the section relating to Registration of External Companies (CoR20.1 and supporting documents) in Practice Note 1 of 2024 withdrawn and replaced (GN 6706 in GG 53460 of 3 October 2025) (p21)

Related Material

• Companies Regulations, 2011: Prescribed Forms (GN R351 in GG 34239 of 26 April 2011, as amended by GN R619 in GG 36759 of 20 August 2013 & GN R82 in GG 37299 of 5 February 2014)
• Financial Reporting Pronouncement 1 (GN 232 in GG 41503 of 16 March 2018)
• Financial Reporting Pronouncement 2 (GN 233 in GG 41503 of 16 March 2018)
• Financial Reporting Pronouncement 3 (GN 234 in GG 41503 of 16 March 2018)
• Financial Reporting Pronouncement 4 (GN 236 in GG 41503 of 16 March 2018)
• Financial Reporting Pronouncement 5 (GN 235 in GG 41503 of 16 March 2018)