Companies Act
678. Meaning of “publication” in relation to company’s financial statement and reports
678. Meaning of “publication” in relation to company’s financial statement and reports
For the purposes of sections 675, 676 and 677, a company is taken to have published a financial statement or directors’ report if it publishes, issues or circulates it or otherwise makes it available for public inspection in a manner that invites members of the public generally, or any class of members of the public, to read it.Division 8 — Public companies: laying of financial statements and reports before general meeting
Source: Kenya Law