Annual Compliances

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A company is required to file its Audited accounts and Annual Return on yearly basis.

(a)  Preparation of the Audited Financial Statements

Directors of the company must prepare audited financial statements within 18 months of the date of incorporation and subsequently within 6 months of each financial year end.

(b) Duty to lodge the financial statements and reports with the Registrar

A company shall lodge the financial statements and reports with the Registrar within 30 days from the date of the circulation of the financial statements and reports are circulated to its members

(c) Circulation of Audited Financial Statements

Section 257 of the Companies Act 2016 requires that every Company shall send a copy of its financial statements and reports for each financial year end to every members of the company, the notice of general meeting and the debenture holders to their last known address provided to the Company.

(d) Lodgement of Annual Return

A company shall lodge with the Registrar an annual return for each calendar year not later than 30 days from the anniversary of its incorporation date.



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