Company Directors have a number of responsibilities in relation to maintaining books of account and filing certain documents with the registrar of companies. Below are excerpts from the ODCE’s booklet on the principle duties and powers of Company Directors in relation to maintaining books of account and main filing responsibilities which are worth taking note of:

Company Directors have a duty to Maintain Proper Books of Account:

Proper books of account should:

  • Correctly record and explain the transactions of the company;
  • At any time, enable the financial position of the company to be determined with reasonable accuracy;
  • Enable the company’s directors to ensure that the balance sheet and profit and loss account comply with the Companies Acts
  • Enable the accounts to be readily and properly audited


Company Directors also a responsibility for filing certain document with the registrar of companies:

  • Annual return
  • Change of registered office
  • Notice of increase in nominal (authorised) capital
  • Change of director and/or secretary or of their particulars
  • Declaration that a person has ceased to be a director or secretary
  • Notice that a person holding the office of director or secretary has died
  • Nomination of a new annual return date
  • Notification of the creation of a mortgage or charge
  • Memorandum of satisfaction of charge
  • Ordinary resolution
  • Special resolution

Click here for the full ODCE booklet.