Documents accompanying annual return of exempt private company
38A.—(1)  For the purposes of section 197(1) of the Act, an exempt private company must ensure that its annual return is accompanied —
(a)if the company is able to meet its liabilities as and when they fall due, by a confirmation of that fact in the applicable form; or
(b)in any other case, by the following documents of the company in respect of the financial year in relation to which the annual return is filed:
(i)the statement of its directors;
(ii)the report of its auditors, unless the company is exempt from audit requirements and no report was prepared by the auditors;
(iii)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)(b) must be prepared in accordance with Part VI of the Act.
[S 380/2015 wef 01/07/2015]