Abridged accounts: what small companies file at the CRO
Small and micro companies can file shorter, abridged financial statements with the CRO. They leave out the profit and loss account, so less about your business appears on the public register. Revenue still gets the full accounts with your CT1.
Two sets of readers
Your company's financial statements go to two places: Revenue, with the CT1, and the CRO, with the annual return. The CRO version is public. Anyone, including competitors, customers and suppliers, can buy a copy.
What abridged means
Companies that qualify as small or micro under the Companies Act 2014 can file abridged financial statements at the CRO. They leave out the profit and loss account and some of the notes, so your turnover and profit aren't on the register. The company still prepares full financial statements for its members and for Revenue.
Does my company qualify?
Company size is set by three measures: turnover, balance sheet total and average number of employees. A company qualifies as small or micro by staying within two of the three limits. Most owner-managed trading companies are comfortably within the small company limits. Some companies can't use the exemptions whatever their size, such as certain regulated and listed companies.
We prepare abridged accounts for the CRO as standard on every plan where your company qualifies.
Last checked 13 November 2026. This guide is general information, not advice for your company. Tax rules change, so check with us or Revenue before acting.