Under company law a company must produce an annual report and hold an annual meeting to discuss the report. The report must include the following information: - Income and expenditure - Annual service charges - The sinking fund account - Planned expenditure on maintenance and repair (budget) - Insurance cover - Contracts entered into by the company The members must be notified 21 days in advance of the meeting. Unless 75 percent of the company's members agree otherwise, the annual general meeting must be held near the multi-unit development. This would be in the constitution of the company formally known as the memo & articles. The accounts are lodged with the companies office and are public record. Typically they are submitted in what they call the abridged format which means that some of the detail is hidden but as a member of the OMC you are entitled to a copy. If you are a tenant you are not entitled to them. Since August 2020, virtual general meetings have been permitted due to the COVID-19 pandemic. The Companies (Miscellaneous Provisions (Covid-19) Act 2020 introduced this clause. It was supposed to conclude on December 31, 2020, but it has been extended until December 31, 2021. My own view is that this should be extended indefinitely. It think it is more inclusive and so promotes more engagement. The company Annual Reports must be filed with the Companies Registration Office (CRO).