ADVOKS GLOBAL · KENYA
Companies Act
663. Deadline for sending out copies of annual financial statement and reports
Edition: 2024-12-27 · In force
663. Deadline for sending out copies of annual financial statement and reports
(1)A private company shall comply with section 662 not later than—(a)the deadline for lodging a financial statement and directors' report with the Registrar; or(b)if earlier— the date on which the company actually lodges its financial statement with the Registrar.(2)A public company shall comply with section 662 at least twenty-one days before the date of the general meeting at which the relevant financial statement and reports are to be laid.(3)If, in the case of a public company, copies of the annual financial statement are sent later than is required by subsection (2), the copies are nevertheless taken to have been duly sent if all the members entitled to attend and vote at the relevant general meeting agree.(4)Whether the deadline is that for a private company or a public company is to be determined by reference to the company’s status immediately before the end of the accounting reference period by reference to which the financial year for the relevant financial statement was determined.