Section 210: Obligation to prepare financial statements
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
210. Obligation to prepare financial statements
(1) The Board of every company shall ensure that, within 6 months after
the balance sheet date of the company, financial statements that comply
with section 211 are—
(a) completed in relation to the company at its balance sheet date; and
(b) dated and signed on behalf of the Board by 2 directors of the company, or, where the company has only one director, by that director.
(2) The Registrar may, where he considers it appropriate to do so, extend
the period of 6 months specified in subsection (1).
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Questions this section answers
- How many months after balance sheet date must my company complete financial statements?
- Who must sign the financial statements on behalf of the board?