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Section 704 of The Companies Act No. 17 of 2015: Regulations may make further provision about financial statements and reports of companies

    

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.

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Disclaimer: This document is not to be taken as legal advise.

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