More guidance available on company filing requirements

Published: 13.05.2008

An update to the Companies Office website will provide information to people that will assist them to prepare, audit and file financial statements for entities under the Financial Reporting Amendment Act 2006 (“the Act”).

Since the Act came into force, we have had a number of questions from clients relating to their obligations under the Act. We have therefore compiled some questions commonly asked by accountants, solicitors and the general public relating to the various sections that have come into force under the Act.

For example, some clients have assumed that section 10A of the Act - which allows non-active companies to file a non-active declaration form - also applies to issuers. This is incorrect. Section 10A only applies to companies that are required to file under section 19 of the Act. It does not apply to issuers.

You can view more information and answers to questions which may be relevant to the filing requirements of your entity via the Companies Office website.