As the Deputy will be aware, the requirements to file returns with the Companies Registration Office is set out in company law. My colleague the Tánaiste and Minister for Jobs, Enterprise and Innovation has responsibility for company law and any amendments to it, including those amendments included in the Companies (Accounting) Act 2017. My Department received a small number of representations in relation to the Companies (Accounting) Bill in the period between its publication and enactment. My Office acknowledged such correspondence and forwarded the original letters to the Department of Jobs, Enterprise and Innovation as a matter of course.