Section 685 of The Companies Act No. 17 of 2015: Calculation of deadline for lodging financial statements with Registrar
(1) This section applies for the purpose of calculating the deadline for lodging a company’s financial statement that is expressed as a specified number of months from a specified date or after the end of a specified previous deadline.
(2) Subject to subsection (3), the deadline for lodging a company's financial statement ends with the date in the appropriate month corresponding to the specified date or the last day of the specified previous deadline.
(3) If the specified date, or the last day of the specified previous deadline, is the last day of a month, the deadline ends with the last day of the appropriate month (whether or not that is the corresponding date).
(4) If—
(a) the specified date, or the last day of the specified previous deadline, is not the last day of a month but is the twenty-ninth or thirtieth; and
(b) the appropriate month is February, the deadline is, the last day of February.
(5) In this section, "the appropriate month" means the month that is the specified number of months after the month in which the specified date, or the end of the specified previous deadline, occurs.
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- Section 693 - Power of the Court to order compliance if annual financial statement or reports not lodged with Registrar
(1) If—
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(b) a directors' remuneration report;
(c) the directors' report of a company;
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- Section 696 - Cabinet Secretary may give notice in respect of company's financial statements or reports that are believed to be defective
(1) If—
(a) copies of the financial statement or a directors’ report for a financial year of a company have been sent out under section 662; or
(b) a copy of that financial statement or report has...
- Section 697 - Application to the Court to rectify defective annual financial statement or directors’ report of company
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(a) the taking of steps by that person to...
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(1) A person who makes a statement, whether oral or written containing information or explanations that the auditor requires, or is entitled to require, under section 731—
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- Section 735 - Auditor to sign and date auditor’s report
(1) Subject to subsection (2), an auditor shall—
(a) sign and date the auditor's report; and
(b) ensure that the auditor's name is prominently displayed in the report.
(2) If the auditor is a firm,...