Making your Annual Return 2025 

We are in the transition phase of the amalgamation with Chartered Accountants Ireland. During this stage of the amalgamation, members will continue to use their CPA member number and log in to the CPA website to access the member portal as before. The requirements and obligations of Members and Firms will be aligned but it will be necessary for members to continue to make their returns on the CPA Ireland portal for now. 

Member and firm regulatory fees aligned to those of Chartered Accountants Ireland have issued to all members and firms. The deadline for completion is 31 March 2025. 

The member portal has now opened to allow members and firms make their annual returns for 2025. 


Regulatory Fees 

Regulatory fees have issued to the Compliance Principal of firms with audit and/or investment business authorisation. The Regulatory Fee is a combined fee replacing the quality assurance fee, auditing certificate fee and investment business fee where relevant, paid in 2024.   

The regulatory fee is calculated on the information currently held on the membership Institute’s database as of 31 December 2024 and is based on the risk group the firm falls into, the number of partners and the number of offices. An element of risk is built into the fee based on the client types declared by you in your firm’s 2024 annual return. Details of the fee scale can be found here.   

 
 
Individual Annual Returns 

The individual annual returns for 2025 will consist of the following: 

Fit and Proper Declaration 
Payment of fees 
A CPD declaration 
Updating your personal profile 
 

Firm Annual Returns 

As in prior years the compliance principal will be responsible for the firm’s annual return which consists of a return of fee income, client details, annual compliance declarations and an AML return. Some new details of your practice activity will be required, to streamline returns in accordance with Institute’s requirements. 

There is some additional information required in the return this year. Please have the following to hand when completing your return: 

  • Firm year end 
  • Number of professional staff 
  • Details of any Client Money Accounts that you hold (Closing balance, movements during the year, number of clients for whom you provide the service and number of bank accounts) 
  • Details of any Sustainability Assurance registrations held by your firm in other jurisdictions 
  • Definition of High Net Worth Individual has been revised from 20m euro to 10m euro


2025 Certificates  

A practising certificate for the year 1 January 2025 to 31 December 2025 will issue to you upon satisfactory completion of the annual return process.  

Chartered Accountants Ireland does not issue annual auditing certificates to its population of Registered Auditors. Therefore, as part of the streamlining process, if you are a registered auditor, you will not receive a separate auditing certificate for 2025 but your eligibility to audit will continue, you will continue to be listed on the CRO website, and your Auditor Registration Number (ARN) remains valid. it will not be necessary to issue auditing certificates to firms for 2025.  

Investment Business Certificates will issue to the relevant firms for the year to 31 December 2025.  

All certificates will issue digitally. 

 
CPD 2024/2025 

You will not be required to submit a detailed return of your CPD activity for 2024. Instead, you will be prompted to submit a CPD declaration as part of your individual annual return. However, you must ensure that you keep a detailed record of all of your CPD activity for a period of 6 years. Members’ records are inspected at quality assurance reviews, and on a risk and random basis in accordance with a programme set by the Institute. 

The Institute reviews the CPD records of each responsible individual at least once every six years. Registered auditors and responsible individuals ensure CPD records are complete and available for inspection when requested. 
 
For further information on this please refer to the Institute’s CPD Guidance. 
 
An Amalgamation Information Resource for practitioners is available to support members during the transition period, included a recorded webinar which outlines the key differences between the regulatory frameworks of CPA Ireland and Chartered Accountants Ireland. 

Please note that the Annual Renewal for Investment Intermediaries is a separate on-line return. 
 
 
Annual Return for a Sole Practitioner: 
 
You will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration for the previous year. For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your membership subscription 

  1. Make a Fit and Proper Declaration. 

  1. Make a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 31 March. 

  1. Go to “Manage Order” and pay all remaining subscriptions 


The firm's Annual Return is submitted by the compliance principal once all other partner/director returns are completed. 
 
Please note that all other partners may charge their annual subscription to the firm and it then discharged in full upon completion of the annual return by the Compliance Principle. 

Affiliated Partners – audit and non audit must also update their profile, make a fit and proper declaration and discharge subscriptions – may opt to charge to firm. 

  

As CP you will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your membership subscription 

  1. Make a Fit and Proper Declaration. 

  1. Make a return of your income and clients and completing an AML return . Upon completion of this process you will be emailed a pdf of the document which you will need to get signed and stamped by your insurer. The stamped form can be uploaded directly back to CPA Ireland via the website on or before 28th February. 

  1. Go to “Manage Order” and pay all remaining subscriptions. 


Partners/Directors who are not the Compliance Principal or who are a Partner/Director in a Non-CPA Firm 

You will need to complete the following steps: 

  1. Update your CPA profile (home address, work address, email addresses, telephone numbers etc.) 

  1. Submit your CPD Declaration For details of your CPD requirement please see CPD for Practitioners. 

  1. Pay your membership subscription 

  1. Make a Fit and Proper Declaration 

 

Annual Return for Your Firm 
 
An annual return of fee income and client numbers must be submitted on-line. Care should be exercised when entering client numbers and details. For example for an audit firm, the number of audit clients entered across the various categories should reflect the numbers of audit reports issued in a given year. An AML return is also submitted as part of the process. For further details click here. 

 
Responsible Individuals - CPD 

Statutory auditors are required to maintain competence through undertaking continuing education in order to maintain his or her theoretical knowledge, professional skills and values, including, in particular, in relation to auditing, at a sufficiently high level (Section 1489 Companies Act 2014.) 

International Education Standard (IES) 8, Professional Competence for Engagement Partners Responsible for Audits of Financial Statements (revised) must also be considered when planning your CPD. The learning outcomes to be achieved include, but are not limited to, learning outcomes in the areas of technical competence, professional skills, and professional values, ethics and attitudes. As the career of an Engagement Partner progresses, practical experience also becomes increasingly important in maintaining and further developing the necessary depth & breadth of professional competence. 
 
For details of the CPD requirements for a Responsible Individual, please click here. 


Surrender of Authorisation 

If you intend to surrender your practising certificate or any other aspect of your authorisation, please contact us immediately.   

Run off cover for professional indemnity insurance purposes. 

Continuity of services to your clients 

Removal of signage and online profiles 

Resignation as auditor to comply with Companies Act legislation 


Anti-Money Laundering Return 
  

An annual AML return is required to be completed by all regulated firms. 
 
The return requires the provision of information regarding the firms services in particular areas such as Trust or Company Services, Payroll etc. The return also requires the identification of clients with higher risk business activities or geographical location. You will also be asked whether your firm has made any Suspicious Transaction Reports to the FIU within the last 12 months.