Companies Act

704. Regulations may make further provision about financial statements and reports of companies

Edition: 2024-12-27 · In force

The regulations may provide for all or any of the following—

(a)the financial statements that companies are required by this Act to prepare;

(b)the categories of companies required to prepare financial statements of any description;

(c)the form and content of the financial statements that companies are required to prepare;

(d)the obligations of a company in relation to—

(i)the approval of its financial statements and reports;

(ii)the sending of financial statements and reports to its members and others;

(iii)the laying of financial statements and reports before a general meeting of the company;

(iv)the lodgement by the company of copies of financial statements and reports with the Registrar for registration; and

(v)the publication by the company of its financial statements and reports.