Capitalising Software Costs: Are You Getting It Right?

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Capitalising Software Costs: Are You Getting It Right?As more public sector bodies invest in new software systems, we are increasingly being asked whether these costs should be capitalised or expensed. The OCAG Technical Bulletin on Intangible Assets and CGAS 31 provide useful guidance in this area. The OCAG bulletin focuses on the accounting treatment of software hosted on the cloud, while CGAS 31 highlights the distinction between research and development costs. Together, they point to two key questions finance teams should consider:

  • Does the arrangement create an intangible asset or is it a SaaS contract?
  • Is the expenditure research or development in nature?

1. Does the arrangement create an intangible asset or is it a SaaS contract?

When advising clients, we first consider whether the organisation owns or controls the software asset. A growing number of public sector bodies are adopting Software as a Service (SaaS) arrangements, whereby the body pays a fee in exchange for access to software hosted and controlled by the supplier. In a SaaS arrangement, costs generally cannot be capitalised as the organisation is paying for access to software owned by the supplier rather than owning the software outright.

However, where a SaaS arrangement does not exist and the organisation controls the software, only costs directly attributable to preparing the software for use can be recognised as an asset. Determining which costs qualify requires consideration of the expenditure incurred. In our experience, the distinction between SaaS arrangements and software that creates an intangible asset is one of the most common areas of confusion.

2. Is the expenditure research or development in nature?

CGAS 31 requires organisations to distinguish between research and development activities when assessing software project costs. Costs incurred during the research phase, such as assessing needs, evaluating alternatives and determining feasibility, are treated as an expense. Development costs, such as software configuration, customisation, integration and testing, may qualify for capitalisation where they are directly attributable to preparing the software for use. Training, promotional activities and general administration costs are generally charged as an expense when incurred.

A Practical Example

A public sector body is implementing a new grants management system to help collect applications, notify applicants and manage payments. During the project, it incurs the following costs:

  • €400,000 on software configuration and customisation
  • €150,000 on system integration and testing
  • €50,000 on staff training

In this case, the configuration, customisation, integration and testing costs would generally qualify for capitalisation as they are directly related to preparing the system for use. The training costs, however, would be expensed. As a result, €550,000 may be recognised as an intangible asset, while €50,000 would be charged to expenditure.

Key Considerations

In summary, before deciding whether software costs should be capitalised, public sector bodies should assess:

  • Whether the arrangement creates an intangible asset or is simply a SaaS contract; and
  • Whether the expenditure relates to research activities or the development of the software.

It’s important to get these assessments right, as they can have a significant impact on both reported results and the value of assets shown in the financial statements.

If you would like advice on the treatment of software project costs, contact David Coombes, Partner in our our Public Sector & Government Services team.

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US Federal Estate Tax: The Hidden Tax Exposure for Irish Investors

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US Federal Estate Tax: The Hidden Tax Exposure for Irish Investors

Many Irish investors assume that US Federal Estate Tax only applies to US citizens or individuals living in the United States. However, this is not always the case. Irish residents who hold certain US assets, including shares in US-incorporated companies, may create an unexpected tax exposure for their estate.

Example

Consider the example of John, who lives in Cork and has worked for a US multinational for over 20 years. During that time, he has accumulated shares in his employer worth €100,000. He also holds a further €50,000 in US company stocks through an investment portfolio. Under the terms of his Will, John’s assets will pass to his wife on his death.

Although John is Irish resident and domiciled, his estate may still have a US tax exposure. Under the Ireland/US tax treaty, assets such as real property and shares are taxable in the country where the asset is located or where the company is incorporated. Assets such as bank accounts are taxable in the jurisdiction in which the deceased was domiciled at the date of death. This means shares in US companies are treated as US-situated assets, giving the United States primary taxing rights for US Federal Estate Tax (FET) purposes.

The current top rate of FET is 40%. While US citizens benefit from a much higher exemption threshold of $16,000,000, the exemption available to non-resident, non-US citizens is only $60,000. As a result, even a relatively modest holding of US shares can give rise to a filing requirement and potential tax liability.

The Ireland/US tax treaty applies to inheritance tax, but not gift tax, and Irish Revenue will allow a credit for the US tax paid. However, there can be a mismatch between the jurisdictions on how inheritances are treated. In Ireland, transfers between spouses are exempt, however in the US, such transfers between non-US citizen spouses are subject to FET. This means that if John leaves his estate to his wife, there is still a liability to US FET.

There can also be practical complications for executors. In many cases, registrars or brokers may not release US shares to an estate until the relevant US tax filings have been completed and formal clearance has been obtained from the IRS.

Conclusion

If you hold shares or investments in US companies, it is important to consider whether your estate could be exposed to US Federal Estate Tax. Advance planning can help identify potential liabilities, reduce delays for your executors and ensure your estate plan operates as intended.

Reach out to us if you hold US investments and would like advice on the potential tax implications for your estate.

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FRS 102 Amendments: What Organisations Need to Know

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FRS 102 Amendments: What Organisations Need to Know

The latest amendments to FRS 102, introduced by the Financial Reporting Council (FRC), are the most significant changes to financial reporting standards in years. Effective for accounting periods beginning on or after 1 January 2026, they introduce major financial reporting changes with practical implications.

Responding to these changes has proved demanding. Organisations that plan early and assess the impact in advance are better placed to avoid audit and/or financial reporting issues, delays and misstatements and are better placed to manage the transition.

Who Will be Affected?

While the impact will vary, a range of organisations reporting under FRS 102 may be impacted, including:

  • Organisations with leased offices, vehicles, equipment or other leased property;
  • Businesses operating across multiple locations;
  • Organisations with grants, subscriptions, memberships or deferred income arrangements;
  • Organisations delivering services over time or under longer-term contracts; and
  • Organisations where contracts are complex (e.g. multiple performance obligations, variable consideration, rebates, warranties, etc.)

Even where the accounting impact may be limited, updates to existing practices, processes and reporting arrangements may be required.

Lease Accounting

The revised leasing model will require many leases to be recognised on the balance sheet through the recognition of a right-of-use asset and a corresponding lease liability. While this may appear to be a calculation exercise, successful implementation requires management judgement.  Key areas requiring assessment include:

  • Determining the appropriate lease term.
  • Evaluating extension and break options.
  • Applying short-term and low-value asset exemptions.
  • Identifying lease incentives and rent-free periods.
  • Separating lease and service components.
  • Establishing an appropriate borrowing rate.

These judgements can have a material impact on EBITDA, KPIs, loan covenants, company size thresholds and must therefore be supported by analysis and documentation. Developing a complete understanding of an organisation’s lease population may be the most time-consuming aspects of implementation.

Revenue Recognition

The revised revenue requirements introduce a model based on identifying performance obligations and recognising revenue when those obligations are satisfied. While many simpler revenue streams may remain unchanged, organisations with more complex or longer term arrangements may have to revisit existing accounting treatments and challenge assumptions. Areas that require reassessment include:

  • Service contracts.
  • Grants and funding arrangements (particularly where these involve performance obligations).
  • Membership income and subscriptions.
  • Training and educational services.
  • Fundraising activities.
  • Contracts involving multiple deliverables.

Organisations should consider whether revenue should be recognised over time or at a point in time, whether a contract contains multiple performance obligations, and whether the timing of revenue recognition remains appropriate.

Other Changes to Be Aware of

These are not the only amendments introduced by the revised FRS 102, which also includes clearer fair value measurement guidance, enhanced disclosure guidance for small entities under Section 1A, and new disclosure requirements in areas such as supplier finance arrangements and going concern.

More broadly, these amendments continue the shift towards closer alignment with IFRS, particularly in areas such as leases and revenue.

What Organisations Need to Do

To respond to these changes, organisations should:

  • Build a complete lease register;
  • Gather and review lease documentation early;
  • Review revenue streams and customer contracts;
  • Assess systems and processes;
  • Engage early.

The FRS 102 amendments are a significant change in financial reporting. Crowleys DFK can support organisations with the implementation of these changes. Our team can assist with:

  • Lease identification and assessment
  • Lease registers
  • Recognition exemptions
  • Borrowing rate assessments
  • Lease liability and right-of-use calculations
  • Opening balance sheet adjustments and ongoing support

We can also help organisations manage the revised revenue requirements through:

  • Contract reviews
  • Performance obligation assessments
  • Revenue policies
  • Transition planning including opening balance sheet adjustments and / or restatement of comparatives (where applicable)
  • Financial statement disclosures
  • Implementation support

FRS 102 Webinar

As part of our client support programme, we will be hosting a webinar in September 2026, covering the practical implications of the FRS 102 amendments.

Further details and registration information will be announced soon.

Conclusion

The 2026 FRS 102 updates mark a significant shift in financial reporting. While these changes may seem demanding, our experts are available to guide you through the transition. Please contact our dedicated FRS 102 implementation support team for further information.

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Rising Cyber Risk During Ireland’s EU Presidency

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Rising Cyber Risk During Ireland’s EU PresidencyIreland’s upcoming Presidency of the Council of the European Union, beginning on 1st July 2026, represents a significant milestone but will also bring a substantial increase in sensitive communications, intergovernmental engagement, and public-facing digital activity. Set against ongoing geopolitical tension, this expanded digital footprint will heighten Ireland’s exposure to hostile cyber activity.

Lessons from Recent EU Presidencies

Recent EU Presidencies demonstrate that these risks are both real and continuing to evolve. Denmark’s Presidency in 2025 faced repeated cyberattacks on government and defence systems, including DDoS campaigns that temporarily disrupted public websites. In one instance, pro-Russian actors targeted government and political party platforms ahead of local Danish elections.

Cyprus experienced both DDoS activity and coordinated disinformation under its Presidency; one such case involved a manipulated video alleging corruption, later deemed falsified, but which caused significant political fallout.

At the same time, state‑aligned actors continue to pursue strategic intelligence. In May 2025, the Czech government attributed a cyberattack on its foreign ministry to the Chinese state-sponsored group APT31. The campaign, which began in 2022 during Czechia’s EU Presidency, enabled unauthorised access to unclassified emails exchanged between embassies and EU institutions.

Risks at Major EU Events

The National Cyber Security Centre (NCSC) has warned that attacks during the Presidency may focus not only on disrupting services but also on damaging the reputation of Ireland and the EU. Risk is expected to peak around major events, including European Council meetings and the European Political Community summit in November, where even short-lived outages, such as website or accreditation system failures, could undermine confidence.

Cross-Sector and National-Level Exposure

The risk also extends beyond central government. Ireland’s concentration of global technology firms, financial services, and critical infrastructure broadens the target base and raises the risk of cross-sector disruption. A more expansive scenario could involve simultaneous attacks on government systems, cloud services, financial platforms, and telecommunications networks. Given Ireland’s role in global data flows, such incidents could also have wider international effects.

Specific risks include:

  • Disruption to cloud and remote access points,
  • Interference with ICT and financial systems,
  • Impacts on communications networks, and
  • Attacks affecting transport or logistics systems.

These may be amplified by coordinated disinformation campaigns designed to exaggerate impact and erode public trust. Even short-lived or localised incidents could therefore have broader operational and reputational consequences.

Preparedness and Resilience Priorities

Early and proactive preparation is essential. Public sector bodies should plan for a sustained period of heightened cyber risk, align with frameworks such as NIS2 and DORA, and prioritise scenario testing and crisis response. This should be supported by stronger monitoring and detection, proactive cyber defence, and better supply chain security. Core measures, including patch management, network segmentation, multi-factor authentication, endpoint security, and staff awareness, remain critical.

Conclusion: A Coordinated National Response

Ireland’s EU Presidency should be regarded as a period of heightened strategic cyber exposure, requiring coordinated cross-sector preparedness and timely action to safeguard public services and critical infrastructure.

Crowleys DFK’s Public Sector and Government Services Department is supporting clients in preparing for the requirements of the NIS2 Directive. Whether you need assistance assessing your current cybersecurity posture, reviewing governance and risk management measures, identifying compliance gaps, or evaluating the wider operational impact of NIS2, we can help.

If you would like to learn more about our NIS2 preparedness review services, please get in touch with our team.

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R&D Tax Credit: Key Enhancements and What They Mean for Your Business

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R&D Tax Credit: Key Enhancements and What They Mean for Your Business

Finance Act 2025 introduced significant enhancements to Ireland’s R&D Tax Credit, reinforcing its position as a cornerstone of Ireland’s innovation and foreign direct investment strategy.

Increased Credit Rate

The most notable change is the increase in the R&D Tax Credit rate from 30% to 35%, the second increase in two years. This higher headline rate strengthens Ireland’s competitiveness when compared internationally and provides greater certainty for both multinational and indigenous companies making long‑term R&D investment decisions.

Improved Cash-Refund Mechanism

Finance Act 2025 also improves the R&D Tax Credit cash‑refund mechanism by increasing the first instalment threshold from €75,000 to €87,500. This allows companies with claims below this threshold to receive the full credit upfront in year one, delivering a valuable cash‑flow benefit, particularly for SMEs and early‑stage companies.

Treatment of Employee Time

In addition, where an employee spends 95% or more of their time on qualifying R&D activities, 100% of their emoluments may now be treated as qualifying R&D expenditure. This simplifies claims for businesses with dedicated R&D staff, although robust contemporaneous documentation remains critical.

Laboratory Construction Expenditure

The legislation also clarifies that expenditure on the construction of laboratories used for R&D can qualify for the R&D Tax Credit. However, exclusion of areas deemed to be “office space” may give rise to interpretation issues, particularly where desk‑based technical work forms an integral part of laboratory activity.

Instalment Payment Clarifications

The legislation also makes clear that companies must state whether each R&D Tax Credit instalment should be treated as a tax overpayment, to be offset against another company tax liability, or paid directly by Revenue, and it clarifies when the third instalment is due.

What Businesses Should Do Next

Companies carrying out R&D activities should reassess their R&D Tax Credit position in light of these enhancements, particularly around project eligibility, employee time allocation, and cash‑refund planning, to ensure they are maximising available relief while meeting Revenue expectations.

For further information, please contact us.

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Road Transporters Support Scheme (RTSS) – Funding Available for Irish Businesses

Road Transporters Support Scheme (RTSS)

The Irish Government has introduced the Road Transporters Support Scheme (RTSS) to assist businesses facing increased fuel costs.

This scheme provides financial support to qualifying transport operators, helping to alleviate some of the additional costs currently affecting the sector. The scheme is open for applications until midday on 12 June 2026.

Who May Qualify?

The scheme is available to certain road transporters, including:

  • Licensed road haulage operators
  • ‘Own account’ road haulage operators who deliver their own goods to their customers using their own vehicles and drivers employed by them
  • Licensed road passenger operators

Eligibility Criteria

To qualify for support under the RTSS, businesses must:

  • Be tax compliant and registered with Revenue
  • Operate qualifying vehicles in accordance with scheme requirements
    • The vehicle must be registered on the Department of Transport’s National Vehicle and Driver File (NVDF) database;
    • The vehicle must be properly taxed, including the payment of any arrears;
    • The vehicle must have a valid Commercial Vehicle Roadworthiness Testing (CVRT) certificate if it is more than 12-months old;
    • The vehicle has a gross vehicle weight exceeding 3.5 tonnes;
    • The vehicle is used by you/your company in the course of your normal business activity.

What Funding is Available?

Eligible businesses may receive:

  • Payments of up to €1,350 per qualifying vehicle up to and including 5 vehicles per operator
  • Payments of up to €790 per qualifying vehicle for 6 to 20 vehicles per operator
  • Payments of up to €300 per qualifying vehicle for 21+ vehicles

How Crowleys DFK Can Support You

We understand that navigating government support schemes can be complex and time-consuming. Our team can assist your business at every stage of the process, including:

  • Reviewing your eligibility against scheme criteria
  • Calculating your potential claim value
  • Assisting with the preparation of supporting documentation
  • Managing the submission process
  • Ensuring ongoing compliance with scheme requirements

Our aim is to help you maximise your entitlement while minimising the administrative burden on your business.

Should you require any assistance in this area, please contact us.

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Ireland’s VAT Rate Changes from 1 July 2026: What Businesses Need to Know

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Ireland’s VAT Rate Changes from 1 July 2026: What Businesses Need to Know

Revenue has confirmed a permanent reduction in VAT rates for food, catering and hairdressing services from 1 July 2026. It is designed to alleviate some of the pressure on SMEs, such as rising energy costs, higher wages and insurance, and declining sales, while also helping to maintain jobs and sector stability. The lower rate is also intended to help households manage cost‑of‑living pressures.

What’s Changing

According to the new guidance, the VAT rate will be reduced from 13.5% to 9%. A VAT rate of 9% was first introduced as a tax subsidy during the Covid-19 period, with the current rate of 13.5% re-established in September 2023.  Unlike the previous 9% rate, which was more general and applied to hotel or similar holiday accommodation, it is more targeted and specifically applies to:

  • Restaurant and café catering services (excluding alcohol, soft drinks, and bottled water)
  • Takeaway food
  • Hairdressing services

What’s Unchanged

Households and businesses will continue to benefit from the reduced 9% rate on electricity and gas bills until 2030. VAT rates on qualifying new build apartments will remain at 9%, effective from 8 October 2025 to 31 December 2030.  This intervention aims to increase housing supply by making building apartments more viable to developers grappling with rising construction costs.

What it Means for Businesses

To prepare for the VAT reduction, businesses in hospitality, catering and hairdressing sectors should focus on the following:

  1. Update your pricing systems:
    Businesses must update their Point-of-Sale (POS) and accounting systems to correctly apply the 9% rate to relevant items from July 1st, while ensuring items that don’t qualify (like alcohol or, in some cases, hotel accommodation) remain at the 23% or 13.5% rate. Miscalculating this can lead to penalties or unexpected tax debts.
  1. Improve Margins Transparently:
    Businesses will need to decide how they intend to reflect the VAT reduction in their pricing, whether by passing savings on to customers or retaining some profit margin. All menus and service prices should be updated before 1 July 2026.Some businesses will understandably see an opportunity to offset increased energy, labour and operational costs. However, businesses should be mindful that if VAT drops from 13.5% to 9% and prices remain unchanged, customers may see this as unfair or opportunistic.
  1. Adjust Cash Flow Forecasts:
    Businesses should be aware that the lower rate will mean slightly less VAT to pay to Revenue, which may affect cash flow timing. Because of the delay between collecting VAT from customers and paying it to Revenue, many businesses effectively use this as short-term working capital. A reduced VAT rate means less of this cash on hand, increasing the need for accurate cash flow forecasts to cover day-to-day operations.

Next Steps

With the 1 July implementation date approaching, businesses should take the following steps to prepare:

  1. Review product/service catalogues to identify which items will be affected by the reduced rate and update accordingly.
  2. Update internal systems, pricing labels and menus well in advance of 1 July.
  3. Ensure staff are aware of the changes and can clearly explain any pricing changes to customers.

How We Can Help

Our Accounting & Financial Advisory team are supporting clients in preparing for the upcoming VAT changes. Whether you need assistance reviewing VAT treatment, updating systems, or assessing the wider impact on pricing and cash flow, we can help ensure a smooth and compliant transition.

If you would like to discuss how these changes may affect your business, please contact us.

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New €3 customs duty for low-value parcels imported into the EU

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New €3 customs duty for low-value parcels imported into the EU

From 1 July 2026, low-value parcels imported into the European Union will no longer benefit from customs duty relief. Instead, a fixed customs duty of €3 will apply to goods valued at less than €150 entering the EU, a change that is expected to have a significant impact on cross-border e-commerce and import compliance.

How the new €3 duty will apply

The new €3 duty will be applied to each different item in a consignment according to its tariff heading, meaning that a single parcel containing multiple product types may attract more than one charge. For example, a parcel contains 1 blouse made of silk and 2 blouses made of wool. Due to their different tariff headings, the parcel contains two distinct items and €6 in customs duty should be paid.

The measure will apply to goods entering the EU where non-EU sellers are registered in the EU’s import one-stop shop (IOSS) for VAT.

Importantly, this customs duty is separate from the proposed handling fee that is to be introduced by all EU countries before 1 November 2026.

Interim Measure

This €3 duty is an interim measure and is expected to remain in place until 1 July 2028 but may be extended. It is designed to apply until the full EU customs reform package comes into effect. At that point, the current €150 threshold will be removed entirely and goods below that value will instead be subject to the normal EU customs duty rates for the relevant products.

Implications for Cross-Border e-Commerce Traders

This represents an additional cost for non-EU traders selling into the EU. Traders should review their pricing model for the EU market to ensure profitability and should work with their carriers to ensure tariff headings for parcels entering the EU are declared accurately.

Should you require any assistance in this area, please contact us.

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Tax Relief for New Start-Up Companies

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Tax Relief for New Start-Up Companies

New start-up companies who set up and commence a qualifying trade on or before 31 December 2026 may be able to reduce their corporation tax bill for their first 5 years of trading.

The aim of the relief is to support businesses in the early stages of growth by reducing, and in some cases fully eliminating, corporation tax payable on the profits of the new trade and certain chargeable gains, helping to improve cash flow while the business is getting established.

The relief applies where the company’s total corporation tax payable for the period does not exceed €40,000. Marginal relief is also available where the total corporation tax payable is more than €40,000 but less than €60,000.

The relief available each year is linked to the total Employer’s Pay Related Social Insurance (PRSI) the company pays for its employees and directors. This includes Employer’s PRSI up to a maximum of €5,000 per employee and Class S PRSI up to a maximum of €1,000 per director.

Any unused relief arising in the first 5 years of trading, due to losses or insufficient profits, may be carried forward for use in subsequent years.

This relief is intended for genuine trading activities and does not apply to investment or passive income.

Qualifying Conditions

  1. The company must be incorporated in the State, the EU/EEA or in the United Kingdom on or after 14 October 2008.
  2. The company must set up and commence a “qualifying trade” in the period beginning on 1 January 2009 and ending on 31 December 2026. The following are not qualifying trades for the purpose of this relief:
    • A trade that was carried on previously by another person (this rules out sole traders incorporating their trade into a limited company).
    • An existing trade (this rules out forming a new company and acquiring a new trade).
    • An excepted trade (i.e. dealing in or developing land, exploration and extraction of petroleum or working minerals).
    • Service company activities that come within S. 441 TCA close company provisions.
    • A trade if carried on by an associated company of the new company would form part of the existing trade carried on by the associated company.
  3. The company does not exceed the specified levels of corporation tax due.

Example A:

A start-up company’s corporation tax for an accounting period is €20,000, referable entirely to income and gains from a qualifying trade. The total amount of qualifying Employer’s PRSI paid in the accounting period is €17,000.

The amount of relief available for the accounting period is €17,000, meaning the corporation tax referable to income and gains of the qualifying trade is reduced from €20,000 to €3,000.

Example B:

A start-up company’s corporation tax referable to income and gains from a qualifying trade for an accounting period is €20,000. The company also has corporation tax of €3,000 due on its investment income. The total amount of qualifying Employer’s PRSI paid in the accounting period is €25,000.

The amount of relief available for the accounting period is €20,000, meaning the corporation tax referable to income and gains of the qualifying trade is reduced to nil. The company must pay corporation tax of €3,000 on its investment income. The excess relief amount of €5,000 can be carried forward for use in future accounting periods following the five-year relevant period.

Example C:

The total corporation tax payable by a start-up company for an accounting period is €16,000. This refers entirely to income from a qualifying trade. The company has three employees and paid the following amounts of Employer’s PRSI in the accounting period:

Employee Details Employer’s PRSI paid €
Employee 1 2,000
Employee 2 3,000
Employee 3 6,000
Total PRSI 11,000

The amount of qualifying Employer’s PRSI is capped at €5,000 per employee. Therefore, the aggregate amount of qualifying Employer’s PRSI for the period is €10,000 (i.e. €2,000 plus €3,000 plus €5,000).

The relief available is €10,000, meaning the corporation tax of €16,000 referable to income of the qualifying trade is reduced to €6,000.

Conclusion

This relief can be particularly valuable for new businesses with employees, but careful planning at the start of the business is important to ensure the relief can be accessed and fully utilised.

Should you require any assistance in this area, please contact us.

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15 Promotions Mark a New Chapter of Growth at Crowleys DFK

15 Promotions Mark a New Chapter of Growth at Crowleys DFK

Crowleys DFK is delighted to announce the promotion of 15 talented and dedicated colleagues across the firm. These promotions reflect the continued growth of our business, the ambition of our people, and our commitment to developing future leaders at every level.

This latest round includes a new Director, three Senior Managers, seven Managers, and four Assistant Managers, one of our largest promotion groups in recent years. Each individual has demonstrated exceptional professionalism, leadership, and a commitment to delivering outstanding service to our clients.

These achievements also highlight the expanding opportunities being created through our recent partnership with the Shaw Gibbs Group, strengthening our capabilities and supporting clear, sustained pathways for career progression. Our shared focus on Learning & Development continues to play a central role in empowering our people to grow and excel.

Crowleys DFK Managing Partner James O’Connor commented:

“We are incredibly proud of our colleagues who have achieved promotion. Their dedication, hard work, and leadership embody the values that drive our firm forward. As we continue to grow and deepen our partnership with the Shaw Gibbs Group, we remain committed to supporting every stage of our people’s development. Congratulations to all on these well‑deserved achievements, and we look forward to their continued contributions to our success.”

Congratulations to Ciara, Conor, Aoife, Amy, Marie, Malcolm, Thomas, Salem, Gavin, Conor, Brian, Ciara, Paul, Múireann and Kristine. We are delighted to recognise the significant impact each of them makes across our firm and for our clients every day.

Meet Our Newly Promoted Colleagues

Meet Our Newly Promoted Colleagues

If you are interested in developing your career with Crowleys DFK, please visit our Careers page.

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