ADVOKS GLOBAL · KENYA
The Capital Markets (Licensing Requirements) (General) Regulations
51A. Financial Statements
Edition: 2023-10-06 · In force
51A. Financial Statements
(1)All financial statements prepared by licensees shall be prepared in accordance with International Financial Reporting Standards.(2)Collective investment schemes, stockbrokers, dealers, fund managers and investment banks shall publish in at least two daily newspapers of national circulation—(a)half-year unaudited financial statements within two months after the end of the first half of the financial year; and(b)full-year audited financial statements within three months after the end of the financial year.