The Irish Government’s long-anticipated auto-enrolment pension scheme  has encountered another delay. Government confirmed it will be delayed by “a small number of months” beyond the planned September 2025 rollout. Minister for Finance Jack Chambers has stated that the deferral is due to the significant administrative   and operational demands associated with implementing the scheme, as well as the need to align its launch with other policy initiatives currently in development. While the delay is expected to be marginal, the Government has yet to provide a revised implementation date. Minister for Social Protection Dara Calleary is expected to provide an update with a revised roadmap in the coming weeks. Reasons Behind the Delay The auto-enrolment scheme represents a significant shift in how retirement savings are structured in Ireland, aiming to bring approximately 800,000 workers into a contributory pension framework for the first time. Minister Chambers described the delay as a consequence of the "enormous scale" of the initiative, noting that the successful launch of the scheme requires extensive   cross-departmental coordination, integration with other government priorities, and readiness across both public and private sectors. This is not the first time the scheme has been delayed. In October 2024, then-Minister Heather Humphreys announced an extension, referencing concerns raised by businesses about cost implications and operational readiness.   How Will the Scheme Work? When implemented, the auto-enrolment pension scheme will apply to employees who: Are aged 23 to 60 Earn more than €20,000 per year Are not already enrolled in an occupational pension scheme Eligible employees will be automatically enrolled, with contributions made by the employee, their employer, and the State. Contribution Structure: For every €3 contributed by the employee: The employer will match €3 The State will contribute an additional €1 This results in a total of €7 invested in the employee’s pension for every €3 they contribute themselves. Participation will be mandatory for the first six months, after which employees will have the option to opt out or pause contributions.   Implications for Employers For employers, it offers additional time to prepare for their administrative responsibilities, including payroll integration and employee communications.   What’s Next? Employers should stay closely aligned with policy developments and begin proactive internal planning. Key preparatory steps include: Assessing payroll systems to ensure they can support contribution processing Developing employee communication and education materials Budgeting for anticipated employer-matching contributions Further guidance is expected in the coming weeks, once Minister Calleary releases an updated timeline and implementation framework. While the official commencement date for the auto-enrolment scheme has yet to be confirmed, its rollout is imminent. Now is the time to act. Connect with our team of experts - we will keep you informed of the latest updates and help ensure you’re fully prepared for the changes ahead. Sources: thejournal.ie and rte.ie

Revenue is currently in the process of modernising its Direct Debit facility, and important changes are on the horizon for businesses and tax agents who manage VAT payments through the Fixed Direct Debit (FDD) scheme. What’s Changing? To align with standard industry practices and enhance the efficiency of VAT payments, Revenue will introduce a new Variable Direct Debit (VDD) facility in June 2025 . Once the VDD is in place, the Fixed Direct Debit option will no longer be offered and will be phased out gradually as customers transition to the new system. Background on the VDD System Revenue previously introduced the Variable Direct Debit facility in January 2019 for payments related to Employer Income Tax, PRSI, USC, and LPT as part of the PAYE Modernisation project. Since then, the majority of employers have successfully adopted this payment method. Now, the same approach is being extended to VAT. Key Differences Between Fixed and Variable Direct Debit Here are the main changes VAT-registered businesses should be aware of: Return Filing Frequency VAT return filing will shift from an annual return to a bi-monthly return schedule. Payment Structure Under the VDD facility, Revenue will debit the exact value of the VAT due from a customer’s bank account on the due date, rather than a fixed monthly amount. This ensures customers pay the correct tax amount on time, reducing the risk of late payment interest charges. Revenue will only debit amounts authorised through the creation of a new Variable Direct Debit mandate. What Action Is Required Now? No immediate action is required by you at this stage. Businesses should continue making their fixed monthly VAT payments   under the current scheme until otherwise advised. Revenue will be in touch with businesses on a phased basis ahead of their VAT period-end to provide instructions on transitioning to the new VDD facility. In Summary The Fixed Direct Debit scheme for VAT will cease in June 2025. A new Variable Direct Debit system will replace it, offering more accurate, timely tax payments. No changes are needed right now, but communication from Revenue will follow in due course. This change represents another step toward a more streamlined, modern tax system in Ireland.   If you would like help understanding the new VDD system or preparing for the transition please don’t hesitate to reach out to the UHY FDW team. Our team of experts is here to help you stay ahead of these changes.

The 19th edition of UHY Global magazine is now available to read online . With a vibrant new look based on UHY’s recent brand refresh, UHY Global draws on current analysis and commentary, including UHY’s member firm experts across the international network, to provide insight for today’s global business community. In this edition of UHY Global, you’ll find thought-provoking, insightful and absorbing articles on current business issues, exploring the challenges of international business, themes you may well be engaging with in this uncertain world. From our cover story on the consequences for trade of tariff-based policymaking to features on strategies for managing and protecting supply chains in the face of global disruption, to insights on how technology will help in combating business fraud. In our regional feature, our experts on the ground discuss the prospects for recovery in the eurozone. Our regular Cogs and Wheels section throws the spotlight on the importance of brand, including how UHY’s refreshed brand identity will help establish the network’s goals for its people and clients. We also include a client story from the Philippines, where UHY’s member firm is helping a rural bank to provide its vital financial services to customers, and empower micro, small and medium-sized businesses in its countryside community. We also feature our regular round-up of global news and a celebration of people and firms across our network, and valuable information on the UHY network itself including service and a members’ directory. The print version is downloadable as a PDF from the online menu bar.

Fraud costs online businesses billions of dollars every year, but new technology can identify criminal activity before the damage is done. We’re all doing more online these days, whether that means collaborating with remote colleagues on video calls or booking travel tickets with a smartphone app. E-commerce accounted for over 19% of global retail sales in 2023, and that figure is forecast to rise to 25% by 2027. Some regions will be significantly ahead of this global total. E-commerce, video calls and online banking are popular because they make life a little bit easier. Unfortunately, they also make life a little bit easier for criminals. According to Juniper Research , the total cost of e-commerce fraud to merchants around the world will exceed USD 48 billion in 2024. Cumulative merchant losses to online payment fraud could reach USD 362 billion between 2023 and 2028. These are eye-watering numbers, and the damage goes deeper still. Merchants can suffer serious reputational damage if their data is breached, often alongside a fi ne from the regulator. Consumers can have their lives turned upside down as they chase refunds or rush to cancel credit cards and close online accounts. Find more information in UHY International's Global Issue 19

A dedicated board of trustees is at the core of every successful charity, carrying out their duties to ensure the organisation operates effectively. Charity trustees are those who have control over and are legally responsible for managing a charity. They are entrusted with the organisation's assets, and their decisions immediately impact on the charity’s beneficiaries. Charity trustees must act in the best interests of the charity, making decisions that align with its mission and values. Their dedication and expertise are essential in helping the organisation reach its objectives. Recent legislation in the form of the Charities Amendment Act 2024 (“the Act”) provides further guidance on the key duties of charity trustees, providing greater clarity on their role in a charity. The following are the primary duties of trustees: Complying with the charity’s governing document and relevant legislation Charity trustees must act in accordance with the charity’s governing document and ensure that the charity complies with all applicable laws, including charity law, company law, health and safety legislation, data protection law, and employment law. They must also keep up with any changes in legislation. Ensuring the charity's objectives are met Trustees must ensure that the organisation is fulfilling its charitable purpose, which it was set up to achieve. They must ensure that the charity’s resources are used only to carry out its purposes. It is crucial for trustees to regularly review the charity's activities and finances to ensure alignment with its charitable objectives. Maintaining accountability and transparency Donors, recipients, and the general public are among the stakeholders that charities must be open and accountable to. This involves maintaining accurate records, preparing financial reports, and submitting annual returns to the Charities Regulator. Furthermore, charities should consider implementing internal controls and governance structures to promote transparency and accountability. This will help build trust with stakeholders and demonstrate a commitment to ethical practices. Managing the charity's resources responsibly Trustees are responsible for safeguarding the charity's assets and ensuring that they are used effectively and efficiently by developing and implementing sound financial policies, monitoring income and expenditure, and managing risks. They must put in place robust internal controls in order to guarantee that all of the charity's operations are carried out in a secure and compliant manner. By managing the charity's resources responsibly, trustees can ensure that donor funds are used for their intended purposes and that the organisation remains financially sustainable. This will also help protect the charity's reputation and credibility in the eyes of donors, beneficiaries, and the public. Acting with due care and diligence Trustees must perform their obligations with a reasonable level of expertise, care, and commitment. This means attending meetings, actively participating in discussions, and making informed decisions based on available information. Charity trustees should conduct themselves with integrity and in a manner that does not damage or undermine the reputation of the charity or its volunteers and employees. Trustees should also ensure they are transparent in their decision-making processes and communicate effectively with stakeholders to maintain trust and accountability. Effective governance is critical to the success and sustainability of any charity. By carrying out their responsibilities, trustees contribute to building public trust and confidence in the charity sector. Charities with an effective board of trustees attract and retain donors and volunteers, while also ensuring efficient and effective service delivery. Ultimately, strong governance practices help charities achieve their mission and make a positive impact on the communities they serve. Should you require any advice on the charities governance, compliance or internal controls, please get in touch with a member of our team. Disclaimer: This blog post is intended for informational purposes only and should not be considered legal or professional advice.

The Charities (Amendment) Act 2024 (“the Act”) was signed into law on 10 July 2024, setting the way for a stronger regulatory framework and responsible management of charitable organisations. The Act amends specific provisions of the Charities Act 2009, which will be implemented gradually. The amendments require a ministerial order to go into effect. Twelve sections of the Act came into force on 27 January 2025, while the rest await subsequent Commencement Orders. Key Provisions of the Act Definition of a charity trustee and trustees' duties and obligations The definition of a charity trustee has been updated. A company secretary is no longer automatically considered a charity trustee unless the same person is also a company director. Charity trustee registrations may need to be revised to reflect this change. Charities are now required to have a minimum of three trustees on their board/committee at all times. The Act specifies the key duties of charity trustees, providing greater clarity on their role in a charity. The trustees are required to act in the charity's best interest, maintain proper oversight of the charity's activities, and avoid conflicts of interest. Trustees must clearly understand the charity's financial position, ensuring funds are used appropriately to achieve the charity's objectives. The new definition of a "member of the charitable organisation" This definition applies to charities that are not registered as companies. Members are those who have the authority to appoint, nominate, or vote for the appointment of someone as a charity trustee. Charities should review their governing documents to determine who qualifies as a member under the new regulations. Financial Regulations New accounting regulations standardise financial reporting for all charities, with different requirements based on their size. The Act increases the income and expenditure threshold for charities that are not companies, allowing more of them to be exempt from the requirement to prepare a full statement of accounts. The threshold is raised from €100,000 to €250,000. Charities that are registered as companies, however, must continue to prepare financial statements in accordance with the Companies Act 2014. Additionally, the Amendment Act has increased the threshold for requiring an audit of charities’ financial statements.  As a result, smaller charities will face less stringent reporting requirements, while larger organisations will need to adhere to more comprehensive financial reporting standards.   The minister may set an audit exemption limit for income of no more than €1,000,000. Despite the higher limit allowed in the legislation, the minister is believed to set the limit at €500,000.  At the same time, the Revenue currently requires all entities with income of more than €250,000 to audit their financial statements in order to maintain their tax charitable status. Agreements and Appointments In certain circumstances, a charity may enter into paid agreements with charity trustees and members. A key factor that charities must consider is the requirement that remuneration for any such agreements be reasonable and proportionate to the service provided. Constitutional Amendments The 2024 Act now continues the Charities Regulator's recently adopted practice regarding the types of constitutional amendments that will require the Charities Regulator's approval. These include changes to a charity's name, objects, charitable purpose, income and property clause, and winding up clause. It is worth noting that a breach of this requirement will be an offense and may result in the charity being deregistered. Charities must include their charity status and registration number in all public documents. Mandatory Notifications The Act requires that written notification be submitted to the Charities Regulator in the following situations: The resignation or appointment of a charity trustee/director. A breach of any condition of the charity's registration. When information provided during the registration application or on the register of charities is no longer accurate. A proposal is in place for the charity to be wound up.   Annual Report The annual report is now referred to as an annual return, with the same filing obligations. Enhanced Powers for the Charities Regulator The new Act grants enhanced powers to the Charities Regulator. The regulator will now have more authority to conduct investigations, inspect records, and take necessary enforcement actions. The Charities Regulator will now have the power to freeze bank accounts, remove trustees, and impose financial penalties on charities that fail to comply with the new rules. Human Rights Human rights are added as a charitable purpose, allowing relevant organisations to register as charities. The Charities (Amendment) Act 2024 reflects a strong commitment to enhancing the charity sector in Ireland. The new Act emphasises greater transparency, accountability, and good governance to ensure that charities can continue to fulfil their essential role in Irish society. It is worth mentioning that the Charities Regulator has promised to develop guidance advising charities about the changes. Should you require any advice on the provisions of the 2024 Act, please get in touch with a member of our team. Disclaimer: This blog post is intended for informational purposes only and should not be considered legal or professional advice.

If you’re an employer or employee in Ireland, there’s great news coming in 2025! The Small Benefit Exemption is increasing, allowing employees to receive more tax-free benefits each year. From 1st January 2025, the annual exemption will rise to €1,500, giving businesses and employees an opportunity to maximise savings and rewards without incurring tax liabilities. What is the Small Benefit Exemption? The Small Benefit Exemption allows employers to provide employees with vouchers or other non-cash benefits tax-free each year. This means that neither the employer nor the employee has to pay PAYE, PRSI, or USC on these benefits, making it a highly efficient way to reward staff. Under the updated rules: ·         Employees can receive up to 5 benefits per year , totalling up to €1,500 . ·         If more than 5 benefits  are given, only the first 5 qualify  for tax-free treatment. ·         The benefit must be in the form of a voucher or non-cash item  – it cannot be exchanged for cash . ·         Any unused allowance cannot be carried forward  to the following year. Why Should Employers Take Advantage of This? As an employer, offering tax-free benefits is a cost-effective way to reward employees while also improving retention and morale. Since these benefits are fully deductible as a business expense, companies can save on payroll costs while enhancing their employee benefits package. Using the full €1,500 exemption means employees receive the maximum value without any deductions, making it a much more attractive alternative to taxable bonuses or salary increases. How Can Employees Make the Most of It? If your employer offers the Small Benefit Exemption, be sure to use it before the end of the year – since any unused allowance cannot be carried forward. Whether it’s for shopping, travel, wellness, or dining, these tax-free benefits can make a significant difference to your take-home rewards.   The increase in the Small Benefit Exemption  from €1,000 to €1,500  in 2025 is a great opportunity for both employers and employees to maximise tax-efficient benefits. Employers should consider implementing a structured benefit scheme to ensure their staff can fully avail of this incentive. If you’re unsure how to integrate this into your company’s payroll and tax strategy, our team of experts can help! Get in touch today to ensure you’re making the most of this valuable tax-free benefit.

Your brand is fundamental to the success of your business. It is the personality of your organisation, the way you stand out from the crowd, the vision and the promise you present to the world. Every organisation, from Coca-Cola to your local supermarket, needs a positive and recognisable brand identity. That is just as true for businesses that serve other businesses (B2B) as it is for those that serve consumers. It was the recognition of the importance of a strong, modern looking visual identity that led to UHY International spending so much time recently on developing the fresh new UHY branding that we have today. You will notice the difference immediately on our website, logo, social media and more generally in the way we express ourselves online and in print, but the changes go deeper than that. A statement of our intent Essentially, our new branding is a statement of intent. UHY is and always has been a collaborative network of independent member firms. Our branding both develops and reflects that unity and makes the connection even more obvious, to our customers, our people and our partners. This unified approach adds to the sense of a network that works seamlessly to solve our clients’ challenges, by bringing all the myriad services and specialisms offered by UHY firms into a single accessible brand. It tells clients they can expect the same high level of service and technical expertise wherever in the world they engage a UHY member firm.  This unified brand approach gives a sense of quality and agility. Quality, because everyone in the organisation is working towards the same goal, which is maximising efficiency around the network. Agility, because as one unified organisation we are able to identify the relevant resources for every client and project quickly and easily. A single brand also gives clarity to clients. They can see that their relationship with a single UHY firm grants an entry point into a deep global service offering. That includes all their accountancy, tax and financial compliance needs and a range of specialised services around business advisory, cybersecurity and more. Most of all, it gives them reassurance when they access to our range of sophisticated cross-border services that UHY firms in all countries are operating under our strict quality criteria. Our new branding cements UHY’s position as a trusted advisor in all aspects of business activity, domestically and internationally. A sense of belonging A fresh, unifying brand also gives our global offices a sense of belonging. They are independent firms in their own right, but they are also part of a wider organisation. If their clients need cross-border advice, or a more specialised service, UHY firms know they can tap into a global network of expertise and experience. Again, that has always been true, but our new branding makes UHY’s fundamental USP – local relationships combined with global reach – even more compelling. Using our new brand guidelines, local teams will take ownership of that UHY vision, innovate with freedom and speak with a single voice when it comes to identifying new clients and supporting existing ones. It tells those clients that UHY can meet their needs today and in the future, wherever their ambition and talents take them. Those are considerable benefits, but a strong brand also comes with responsibilities. Every UHY colleague is aware that they represent our brand in everything they do. Wherever they are, and whatever their particular specialisms and areas of expertise, UHY members are brand ambassadors for the network as a whole. Using brand guidelines properly and consistently  plays an important role in this.  A lot of thought and planning has gone into the new brand. It gives a clear and appealing message about what we do, how we do it and the difference we make to our clients. It sends a positive signal about UHY’s values and ambitions for 2025 and beyond. CEO of UHY International, Rhys Madoc

Dundalk Chamber of Commerce is hosting a highly anticipated ESG & sustainability event, set to take place on Wednesday 12 February, 9am at The Fairways Hotel. Bringing together industry experts and forward-thinking organisations, the event aims to foster meaningful dialogue on Environmental, Social, and Governance (ESG) practices and their role in shaping a sustainable future. The event will be sponsored by UHY Farrelly Dawe White Limited (UHY FDW), one of Dundalk Chamber’s corporate sponsors, a local accounting firm with their head office in Dundalk, and by AIB. There will be engaging panel discussions and presentations on topics such as corporate sustainability strategies, insights into the Corporate Sustainability Reporting Directive (CSRD) and the latest reporting requirements to help businesses stay compliant and transparent. It will also provide a unique platform for networking, collaboration, and the exchange of ideas among business leaders and ESG advocates. (L – R): Tracy Corkey, Audit and ESG Assurance Manager, UHY FDW, Martina Gribben, Audit Director and Head of ESG and Sustainability, UHY FDW, Thomas McDonagh, Dundalk Chamber of Commerce, Conor McClenaghan, AIB, Relationship Manager Business Banking “As a firm deeply committed to supporting businesses in navigating the evolving ESG landscape, we’re proud to sponsor this event," said Martina Gribben, Audit Director and Head of ESG and Sustainability, UHY FDW.  "Events like these are critical for fostering collaboration and equipping organisations with the tools and knowledge needed to embrace sustainable practices and meet regulatory requirements like the CSRD.” Highlights of the event include: Keynote Speakers:  Renowned experts will share their insights and expertise on sustainability in business with speakers from AIB , UHY Farrelly Dawe White, NSAI (National Standards Authority of Ireland), ENSO and Pulse Market . Panel Discussions:  Featuring prominent industry leaders addressing critical ESG challenges and opportunities with speakers from Wuxi Biologics , Enerview Solutions , & Eco Energy Improvements . Networking Opportunities:  A chance for attendees to connect with peers, sponsors, and speakers. Event Details: Date: Wednesday 12 February Time: 09:00 – 12:30 Location: The Fairways hotel, Dundalk Registration is now open. Secure your spot at https://www.dundalk.ie/event/esg-conference-2025/ to be part of this pivotal conversation on ESG and the future of sustainable business practices.

Dundalk, 12 February, 2025 – The highly anticipated ESG & Sustainability in Business event, hosted by Dundalk Chamber of Commerce at The Fairways Hotel on Wednesday, 12 February, proved to be a resounding success. With an impressive turnout of over 100 attendees, the event sparked valuable conversations, facilitated important networking opportunities, and fostered collaboration among business leaders and ESG industry experts. (Back row L – R): Francis Murphy (Dundalk Chamber), Conor McClenaghan (AIB), Michael O'Shea (PulseMarket), James Atherton (Wuxi Biologics Ireland), John McGeown (AIB), Donal Quinn (ENSO), James Stapleton (NSAI) (Front row L - R): Harriet Hodgson-Grove (UHY Hacker Young), Martina Gribben (UHY FDW), Hanna Laatio McDonnell (Dundalk Chamber), Mairéad Dennehy (NSAI), Denise O'Connor (Enerview Solutions) The event, sponsored by UHY FDW and AIB, featured a dynamic panel of discussions and thought-provoking keynote addresses focused on Environmental, Social, and Governance (ESG) practices and their critical role in shaping a sustainable future. Attendees gained insight into essential topics such as corporate sustainability and ESG strategies, standards that can be used to support ESG reporting, and the latest reporting requirements under the Corporate Sustainability Reporting Directive (CSRD). "It was incredible to see such a passionate and engaged group of professionals gathered here today to discuss sustainability in business," said Martina Gribben, Audit Director and Head of ESG and Sustainability at UHY FDW. "With 100 attendees from a wide range of industries, the event underscored the growing importance of ESG practices and how we can collectively work toward a more sustainable future." The event included keynote presentations from experts in the field, including representatives from AIB , UHY FDW , NSAI , ENSO , and Pulse Market . In addition, panel discussions, lead by MC Michael Bellew, Director at UHY FDW, with leaders from Wuxi Biologics , Enerview Solutions , Eco Energy Improvements and UHY Hacker & Young provided valuable insights into the challenges and opportunities businesses face as they implement sustainable practices. At the ESG event, speakers highlighted that while smaller businesses may not be directly impacted by the CSRD, they could still face indirect effects as part of a larger company’s supply chain. Many organisations required to report under CSRD will be seeking suppliers that can provide the necessary ESG data to meet their compliance obligations. This aspect, discussed during the event, highlighted that smaller businesses should begin preparing by understanding their environmental and social impacts, tracking relevant metrics, and aligning with sustainability standards. Proactively addressing these requirements will not only strengthen business relationships but also create new opportunities in an increasingly ESG-driven market. Following this impactful event, businesses should now focus on taking the next steps in their ESG journey. This includes assessing supply chain emissions, enhancing social responsibility initiatives, and strengthening governance frameworks. UHY FDW remains committed to supporting businesses in navigating these complexities and implementing effective ESG strategies. For more information on ESG value chain reporting and how your business can take meaningful action, contact Martina Gribben at martinagribben@uhyfdw.ie .

The world of corporate reporting is undergoing a major transformation, and Environmental, Social, and Governance (ESG) considerations are now at the heart of financial and non-financial disclosures. In Ireland, businesses are increasingly required to integrate sustainability measures into their reporting processes due to evolving regulations such as the Corporate Sustainability Reporting Directive (CSRD) . While some companies see ESG reporting as a compliance burden, the reality is that it presents significant opportunities for business resilience, competitive advantage, and stakeholder confidence. Understanding CSRD and Its Impact on Irish Businesses What is CSRD and Why Does It Matter? The CSRD , which came into effect in January 2023, expands sustainability reporting requirements for businesses across the EU, including Ireland. It replaces the Non-Financial Reporting Directive (NFRD) and introduces more detailed reporting obligations aligned with the European Sustainability Reporting Standards (ESRS) . Key changes under CSRD include: A broader scope, applying to large companies first and eventually to SMEs in the coming years. A requirement for third-party assurance (auditing) of ESG disclosures. Mandatory reporting on environmental impact, social responsibility, and governance structures. A stronger focus on how sustainability affects financial performance and vice versa. Many Irish businesses, particularly SMEs, may assume they are not affected by these new rules. However, ESG reporting has a ripple effect  throughout the supply chain, and businesses of all sizes will need to adapt. This blog series is designed to help Irish businesses navigate ESG reporting with confidence. Stay tuned for deeper dives into specific reporting requirements, value chain impacts, and practical implementation strategies  in upcoming articles. Stay tuned and start your ESG journey today! Book a place at our ESG & Sustainability in Business Event

Making Waves – Client Support in Full Flow The 16th edition of UHY Global magazine is now available to read online . UHY Global draws on current analysis and commentary, including input from UHY’s member firm experts across the international network, to provide insight for today’s global business community. This thought-provoking, upbeat and engaging read explores the issues and challenges of international business, themes you may well be grappling with in today’s uncertain world. Topics explored in the new issue include developments in ESG reporting, managing cross border expansion, the growing dilemma of data management and the shape of professional services firms in the future. Four client stories are featured in this issue – a supplier of river sport equipment and apparel based in the US whose expansion into Europe was supported by UHY firms in three countries (cover story), a rural bank in the Philippines, a supplier of robotic hog barn cleaners for farms and a Central American packaging business. Other content includes a round-up of global news and a celebration of people and firms across our network. You will also find valuable information on the UHY network itself including service and contact listings. The print version is downloadable as a PDF from the online menu bar. Read it now . Read more about A Sustainable Stride Forward in this PDF document. Contact our team with any queries you may have T: +353 42 933 9955 E: info@fdw.ie #2023 #UHY #UHYGlobal #UHYGlobalIssue