ADVOKS GLOBAL · KENYA
Companies Act
684. Deadline for lodging financial statements with Registrar
Edition: 2024-12-27 · In force
684. Deadline for lodging financial statements with Registrar
(1)The deadline for lodging with the Registrar the documents referred to in section 683(1) is—(a)for a private company, nine months after the end of the company's relevant accounting reference period; and(b)for a public company, six months after the end of the company's relevant accounting reference period, but this subsection is subject to subsections (2) and (3).(2)If the relevant accounting reference period is the company's first and is a period of more than twelve months, the deadline is—(a)nine months or six months, from the first anniversary of the incorporation of the company; or(b)three months after the end of the company's accounting reference period, whichever ends later.(3)If the relevant accounting reference period is treated as shortened as a result of a notice given by the company under section 634, the accounting reference period is—(a)that applicable in accordance with subsection (1) and (2); or(b)three months from the date of the notice, whichever ends later.(4)Whether the deadline is that for a private company or a public company is determined by reference to the company's status immediately before the end of the relevant accounting reference period for the company.(5)In this section in relation to a company, "the relevant accounting reference period" means the accounting reference period by reference to which the financial year for the company's financial statement was determined.