The Companies (Accounting) Bill 2016 completed Committee Stage in the Dáil on 22 November 2016. Enactment of the Bill remains a legislative priority for the Government. Accordingly, I hope Dáil Report Stage will be scheduled as soon as possible. Clearly, the timing of enactment thereafter will depend on the availability of parliamentary time.
The Bill will introduce provisions to reduce or simplify the existing financial reporting requirements for small companies. It is intended to commence these provisions shortly after enactment of the Bill.