There has been a 25% drop in the number of insolvencies in the third quarter of the year - compared to the same period last year.
The latest figures Vision-net show that Dublin accounted for most insolvencies at 37%- followed by Cork with 15% and Kildare with 7 per cent.
Kilkenny, Laois, Mayo, Carlow, Leitrim, Monaghan, Roscommon and Longford all recorded company insolvency rates of less than 1%.
Of the 359 insolvent companies, 207 were liquidated, 145 entered receivership, and an examiner was appointed to 7.
The construction industry represents a fifth of all insolvencies recorded - followed by real estate - professional services - manufacturing and wholesale and retail.