Documents accompanying annual return of company having a share capital other than exempt private company
38.—(1) For the purposes of section 197(1) of the Act, a company having a share capital, other than an exempt private company, must ensure that its annual return is accompanied by the following documents of the company in respect of the financial year in relation to which the annual return is filed:
(a)
the statement of its directors;
(b)
the report of its auditors, unless the company is exempt from audit requirements and no report was prepared by the auditors;
(c)
the financial statements, which must be audited unless the company is exempt from audit requirements and no report was prepared by the auditors.
(2) The documents referred to in paragraph (1) must be prepared in accordance with Part VI of the Act.