n Without Prejudice - Determining which companies will be audited : company law

Volume 11, Issue 2
  • ISSN : 1681-178X



In terms of s30 of the new Companies Act, 2008 (New Act), each year a company must prepare annual financial statements within six months after the end of its financial year, or a shorter period if appropriate, to provide the required notice of the company's next annual general meeting. However, unlike the current Companies Act, 1973, not all companies' financial statements are required to be audited.

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