An Irish private company limited by shares (LTD) can have one director. A single-director LTD must have a separate secretary. Ownership, officer eligibility and director-residency requirements still need to be considered.
Separate the three roles on your planning sheet
Start with three headings: director, secretary and shareholder. Do not write “me” once and assume that answers every question. In a formation discussion, ask what information and consent are needed for each role, and who will carry out the work after registration.
The CRO’s officer guidance allows an LTD to have one director, with a different person as secretary. This exception does not apply to every Irish company type. Confirm that your proposed structure really is an LTD before using a one-director checklist.
Choose the secretary deliberately
The secretary is a formal company role. CRO guidance places responsibility on directors to ensure the appointee has the necessary skills or resources. Do not treat it as an empty name field or ask someone to agree without explaining the work involved.
When comparing a professional service, ask who is appointed, what routine support is included and which filings attract additional charges. If you plan to appoint someone you know, discuss how they will access reliable guidance and documents. Keep their agreement with the rest of your formation brief.
Resolve residency and eligibility before the order
The general requirement for an EEA-resident director also applies to an LTD; CRO guidance describes exceptions involving a qualifying bond or certificate. An address service is not proof that the director-residency requirement is met. Ask your adviser which route is appropriate before submitting an application.
Give the adviser an accurate account of where the proposed director lives and any eligibility question that could matter. Avoid choosing a package based on a country label alone. Request a written list of what evidence, arrangements and recurring costs your circumstances require.
Agree the ownership brief separately
Write down who is intended to own the shares and what has been agreed about contributions. A decision to manage the business alone does not explain every ownership arrangement. If another person is funding the venture, ask how that contribution should be documented instead of improvising a share split at checkout.
Our share-capital guide provides a preparation worksheet for the discussion. It is a way to identify questions, not a template for deciding legal rights. Get suitable advice before agreeing complicated arrangements or issuing different classes of shares.
Check what the package leaves with you
| Decision | Confirmation to keep |
|---|---|
| Company type | The intended LTD structure |
| Secretary | Appointee, consent and support scope |
| Residency | Adviser’s applicable route and required evidence |
| Ownership | Agreed share instructions for document preparation |
| Ongoing administration | Who watches deadlines and completes filings |
In a fictional example, a solo consultant initially compares only incorporation prices. A second pass identifies separate secretary support and an address renewal. Comparing the actual annual scope gives a more useful decision than simply counting the people involved.
Common single-founder questions
- Does a one-person business always need incorporation?
No single structure fits every plan. Use our sole trader and company decision guide to prepare a conversation with an adviser.
- Can the only director also be the secretary?
The CRO requires a separate secretary for a single-director LTD.
- Does a provider take over all my responsibilities?
Ask it to define the appointment and service scope in writing. Keep your own administration plan alongside the package agreement.
Sources & review
Editorial owner: Thomas O'Sullivan. Sources checked 17 October 2026. Professional review: Thomas O'Sullivan (Company formation expert and writer), 17 October 2026. Scope: The ten new 17 October guide drafts: current text, practical examples and official source references.
Examples are fictional and do not establish name or domain availability. Confirm current requirements with the relevant authority or provider. Report a correction.