I propose to take Questions Nos. 229, 231 and 232 together.
Section 9 of the Companies (Statutory Audits) Bill 2017 removes the possibility of a company to apply to the District Court for an extension of its annual return date. Applications may continue to be made to the High Court. The High Court may extend the time for filing of the annual return if it considers the making of such an Order to be 'just' in the circumstances of the application. If a company is granted such an Order, it will not lose its entitlement to an audit exemption. I have no plans to propose amendments to this element of section 9.
Section 10 of the Companies (Statutory Audits) Bill 2017 proposes to insert a new section 343A into the Companies Act 2014. The effect of this is to introduce the possibility for a company who files its annual return late, to apply to the District Court for an Order waiving the fee for late filing. In such circumstances the company's entitlement to the audit exemption would be lost. I signalled at Committee Stage that I will be tabling amendments to this provision at Report Stage.
The Courts Service is actively consulted with by officials in the Department on any matter that relates to the Courts. The Registrar of Companies will continue to be a notice party for applications to the High Court. Her Office and the Department will keep the possibility of a backlog under review.