If a company / CC does require an audit or review, do we have to submit AFS?

If the audit was done voluntarily, then yes, its optional to submit AFS (but FAS must still be submitted if AFS are not submitted).

If the audit is based on Regulation 28, then it’s compulsory to submit AFS.


Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.

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