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The Central Bank of Kenya (Mortgage Refinance Companies) Regulations, 2019

52. Accounts to be exhibited

Edition: 2022-12-31 · In force

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52. Accounts to be exhibited

(1)Every mortgage refinance company shall—
(a)exhibit throughout the year in a conspicuous position in every office and branch in Kenya a copy of its last audited financial statements which shall be in conformity with the minimum financial disclosure requirements prescribed from time to time by the Bank together with the full and correct names of all persons who are officers of the mortgage refinance company in Kenya; and
(b)within three months of the end of each financial year, cause a copy of the balance sheet and last audited income statements for that financial year to be published in a newspaper with wide circulation.
(2)The financial statements shall be in keeping with International Financial Reporting Standards, including applicable consolidated accounting principles for groups.
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Source: Kenya Law