The Companies Registration Office (CRO) has made clear its intention to increase enforcement activity later in 2026, targeting companies, directors and liquidators for filing failures and other compliance breaches.

What’s changing

The CRO plans to restart prosecution for failure to file annual returns, expand enforcement against liquidators, and continue involuntary strike-off proceedings for non-compliant companies.

Action against directors and companies

Companies and directors that fail to file annual returns (Form B1) may face penalties, prosecution, enforcement orders, loss of audit exemption, disqualification risks, and involuntary strike-off proceedings.

Action against liquidators

The CRO intends to begin prosecuting liquidators who fail to file required liquidation forms, including Form E3 (the annual account of acts and dealings where a liquidation runs beyond 12 months) and Form E4 (the liquidator’s statement of account).

Status of involuntary strike-offs

The CRO has been striking companies off the Register since January 2026 using the involuntary strike-off procedure. Around 200 companies are currently being targeted each week, with the aim of commencing proceedings against all non-compliant companies by the end of 2026.

Why this matters

The CRO’s increased enforcement efforts significantly raise the legal, financial, and operational risks associated with late or missing filings.