If CIPC is not required to receive unaudited company AFS how would they know when they were prepared and signed off?

Companies that are not audited are required to submit a FAS (Financial Accountability Statement) to CIPC, or they may submit AFS if they choose.

Per the CIPC website: “A company that is not required to file AFS with its annual return or that does not elect to file its audited or reviewed AFS as indicated above, must file a financial accountability supplement (CoR30.2) with its annual return.”    


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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