The Companies (Accounting) Act 2017 (Commencement) Order 2017 (SI 246 of 2017) had the effect of bringing most of the provisions of the 2017 Act into force on 9 June 2017. One such provision (section 80) would extend the current registration and filing obligations on a foreign incorporated limited liability body corporate, with a branch establishment in Ireland, to unlimited foreign incorporated bodies that are subsidiaries of limited liability bodies corporate.
However, the Companies (Accounting) Act 2017 (Commencement) (No 2) Order 2017 (SI 250 of 2017) was subsequently signed. This amended the first commencement order so that section 80 did not commence on 9 June 2017 so as to allow relevant foreign incorporated unlimited bodies corporate more time to prepare for the application of section 80. A further order will be published in due course to commence the provisions of section 80.