The Republic of Ireland has joined France, Germany, the Netherlands, the United States of America, and the United Kingdom on the list of specified jurisdictions under the Financial Reporting Act (Overseas Issuers) Exemption Notice 2009. The notice allows issuers incorporated in those countries that offer securities under certain Securities Act 1978 exemption notices to provide financial statements that they are required to prepare under the financial reporting requirements of their own respective jurisdictions.

The Financial Reporting Act (Overseas Issuers) Exemption Amendment Notice 2011 came into effect on 22 April 2011.