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Private or personal liability companies that are required to be audited by the Companies Act, 2008 or regulation 28, must file a copy of the latest approved Audited\u00a0 Financial Statements on the date that they file their annual return with the CIPC.<\/p>\n
The following private companies are required to have their annual financial statements audited:<\/p>\n
Unless the company has opted to have its annual financial statements audited or is required by its Memorandum of Incorporation (MOI) to do so, a private or personal liability company that is not managed by its owners may be subject to independent review <\/a>if:<\/p>\n Private or personal liability companies that are not required to have their financial statements audited, may elect to voluntarily file their audited or reviewed statements with their annual returns.\u00a0 If such companies choose not to file a full set of financial statements, they must file a financial accountability supplement with their annual return.<\/p>\n How to file your annual financial statements<\/strong><\/p>\n\n
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