Appointing or Removing a Director: The B10 Explained

Quick answer

When a director or secretary is appointed, resigns or changes their details, the company must notify the CRO on Form B10 within 14 days of the change (section 149, Companies Act 2014). The form is filed online through CORE and there's no CRO fee.

3 min read · Prepared by the MyCoSec.ie team and reviewed by a qualified accountant (FCCA or ACCA)

When you need a B10

Form B10 tells the Companies Registration Office about a change in the company's officers. You file one when:

  • a new director or secretary is appointed
  • a director or secretary resigns or is removed
  • an officer's name or residential address changes

Section 149 of the Companies Act 2014 gives the company 14 days from the change to notify the CRO. Not filing is an offence by the company and its officers. The B10 is filed online through CORE and the CRO doesn't charge a fee.

The B10 records a change, it doesn't make one

Filing a B10 doesn't appoint or remove anyone. The appointment or removal must first be validly made under the company's constitution and the Act, for example by a board or members' resolution, or by a director's written resignation. The B10 then reports it.

Appoint or replace a director: €54.99 + VAT

We prepare the B10 and minutes, file with the CRO and update your registers.

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Who signs it

A B10 is certified by a current director or the secretary. Someone who has already resigned can't sign as an officer. A newly appointed director or secretary also signs the form to consent to act.

What a new director needs

  • Their full name, date of birth, residential address, nationality, occupation and other directorships.
  • Their PPS number. A director without one gives an Identified Person Number (IPN) instead, which the CRO issues after a sworn Form VIF. The number isn't shown on the public register.

Residency and the number of directorships

At least one director must normally live in the European Economic Area. If none does, the company can instead hold a non-resident director bond under section 137, or a certificate under section 140 showing a real and continuous link with an economic activity in Ireland.

Section 142 limits a person to 25 directorships of Irish private companies. Some directorships aren't counted, including those of public limited companies and certain other company types listed in the section. If a director is close to the limit, check the section itself before relying on the count.

Removing a director

A director who resigns usually does so in writing to the company. Removing a director against their wishes is done by ordinary resolution of the members under section 146. The resolution needs extended notice, the director gets a copy, can make written representations and has the right to be heard at the meeting. Only then is the B10 filed.

If a director or secretary has left but the company hasn't filed the B10, they can notify the CRO themselves on Form B69. It's for that situation only; it doesn't replace the company's own duty to file.

A worked example

Mary resigns as a director of Example Trading Limited by letter dated 3 March. The board notes her resignation and appoints Tom in her place at a meeting on 5 March. Tom signs his consent to act and gives his PPS number.

  • Mary's resignation is a change on 3 March, so it must be notified by 17 March.
  • Tom's appointment is a change on 5 March, so it must be notified by 19 March.

In practice both are reported on one B10 filed before 17 March, signed by a current officer and by Tom. The register of directors and secretaries is updated the same day, and the board minutes are kept with the company's records.

Keep your registers in step

The company's register of directors and secretaries must match what's filed with the CRO. If the change affects who owns or controls the company, the Register of Beneficial Ownership may need updating within 14 days too.

What our €54.99 service covers

We prepare the board minute or resolution, the B10 and the consent to act, check the PPS number or IPN is in place, file with the CRO once signed, and update your register of directors and secretaries. If you only need a director's resignation recorded because the company won't file it, the B69 route is a separate service.

Sources

Last checked 14 November 2026 against the Companies Act 2014 and Companies Registration Office (CRO) guidance. This is general information, not legal or tax advice for your company.