Ireland's Beneficial Ownership Register (RBO): Guide for Accountants

Ireland's Central Register of Beneficial Ownership (RBO) holds the names of the real people who own or control Irish companies and industrial and provident societies. For accountants it matters in two ways. Your clients may have to file and keep their entries up to date, and your own anti-money laundering (AML) checks can use the register to test what a client tells you. This guide explains who must file, the deadlines, who can see the register, and what the Registrar reported for 2025. It relies mainly on the RBO's own Annual Report 2025 and on law firm summaries, so check rbo.gov.ie for the current rules before you advise a client.

What the register is and where it comes from

According to the RBO Annual Report 2025, Statutory Instrument 110/2019 established the register. It was signed on 22 March 2019 and transposes Article 30 of the Fourth Anti-Money Laundering Directive. An earlier instrument, SI 560/2016, had already required entities to keep their own internal beneficial ownership register from 15 November 2016. The RBO covers companies registered under the Companies Act 2014 and societies registered under the Industrial and Provident Societies Acts.

Filing is electronic only, through a dedicated portal, and there is no fee, according to the report. An officer, an employee or an authorised presenter can file on the entity's behalf.

What must be filed, and when

The report sets out the information for each beneficial owner: name, date of birth, nationality and residential address, together with the nature and extent of the interest held or the control exercised. The entity's name and registration number are also needed, as is the PPS number where the owner has one. Owners without a PPS number use an Identified Person Number, which is requested using a separate form.

The deadlines are as follows:

• New entities. An entity registered after the register opened must file within five months of registration. Entities already on the register on 22 June 2019 had until 22 November 2019.
• Changes. Changes must be notified to the Registrar within 14 days of the change being recorded in the entity's internal register.

The report does not give an annual filing deadline. A law firm summary from 2019 said that failure to comply is an offence, with a fine of up to €5,000 on summary conviction and up to €500,000 on indictment. That summary is several years old, so confirm the current penalties with a solicitor or the RBO.

Who can see the register?

Access has changed since the register opened. The RBO report explains that public access and access for designated bodies was suspended on 28 November 2022 after the Court of Justice of the European Union's judgment in the Sovim case, and that access for designated bodies was restored on 22 December 2022. Today the report describes two tiers:

• Tier one, unrestricted. Listed competent authorities such as An Garda Síochána, the Financial Intelligence Unit, Revenue, the Central Bank and the Law Society.
• Tier two, restricted. Designated persons, which includes accountants, who pay €2.50 per search. The results leave out the day of birth and the address, and information about minors is available only at the Registrar's discretion.

The general public cannot see personal details. A user can search an entity and see how many beneficial owners have been filed, and nothing more. A "legitimate interest" route was introduced by SI 308/2023, but the report says seven applications were received in 2025 and none was approved.

What the 2025 report shows

The figures give a useful sense of how well the register works in practice:

• 330,284 live companies were required to file, and 294,541 of them (89.18%) had registered beneficial owners at the end of 2025, up from 276,891 in 2024.
• 895 live societies were required to file, and 695 (77.65%) had registered beneficial owners.
• 84,298 submissions were received in 2025. Of these, 72,314 were registered and 11,984 (14.21%) were rejected.
• Designated persons ran 164,815 restricted searches in 2025, and the Registrar received 2,592 discrepancy reports from designated persons, up from 2,265 in 2024.

The discrepancy figure is the one to note. When a designated person finds that what a client says about its owners does not match the register, it can tell the Registrar using a discrepancy form.

Enforcement is getting firmer

The Companies (Corporate Governance, Enforcement and Regulatory Provisions) Act 2024, commenced on 3 December 2024, allows the Companies Registration Office to strike off companies that fail to file with the RBO, and the report says the RBO planned to refer non-compliant companies in 2026. It also records 578 enforcement letters in 2025 and 31 prosecutions at the Dublin Metropolitan District Court, which resulted in 11 convictions and 20 cases where the Probation Act 1907 was applied after guilty pleas. Clients who ignore RBO reminders therefore risk more than a letter.

How accountants should use it

1. Check clients are on it. When you take on or review an Irish company client, confirm that it has filed and that the entry matches your own understanding of its owners.
2. Use it in due diligence. Treat the register as one source, not the only one. Our guide to ultimate beneficial ownership for accountants explains how to trace and record ownership through layers and trusts.
3. Report discrepancies. If the register and your evidence disagree, record what you found and decide whether to submit a discrepancy report. Our AML and KYC guides hub links to related guides on due diligence and reporting.
4. Remind clients about changes. A change in ownership or control starts a 14-day clock once it is recorded in the internal register.

If your team needs structured training on these checks, see our CPD courses.

Frequently asked questions

Who has to file with the RBO?

Companies registered under the Companies Act 2014 and societies registered under the Industrial and Provident Societies Acts, according to the RBO Annual Report 2025.

How quickly must a change be reported?

Within 14 days of the change being recorded in the entity's internal register.

Can the public search the register?

Not for personal details. The public can see only how many beneficial owners an entity has filed.

How much does a search cost for an accountant?

The report gives €2.50 per tier-two search for designated persons.

What happens if a company does not file?

It can face prosecution, and since 3 December 2024 the Companies Registration Office can strike off companies that fail to file with the RBO.