(1) The Company shall, not later than 90 days after the end of each financial year, submit to the Commission the following:
(a) a full set of audited accounts for that financial year comprising a profit and loss account, balance sheet plus accompanying notes and other statements duly approved by the Company's directors and reported on by the Company's auditors;
(b) a final return in the same form as that prescribed for the interim return in Schedule 3 and which must be compiled with reference to the Company's audited accounts;
(c) a certificate of compliance or a certificate of non-compliance issued by an independent firm of accountants.
(Amended by Act 2 of 2016)
(2) A certificate of compliance or a certificate of non-compliance issued by the firm of accountants referred to in subsection (1) must state whether or not the accountants are able to certify that the final return was in compliance with the prescriptions of Schedule 3, and in the case of a certificate of non-compliance the reasons for such non-compliance.
(Amended by Act 12 of 2006 and by Act 2 of 2016)