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Section 47: Obligation to prepare financial statements

Limited Partnerships Act · PART VI: RECORDS AND AUDIT

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

47. Obligation to prepare financial statements (1) Every limited partnership shall prepare, within 6 months after the balance sheet date of the limited partnership, financial statements that comply with section 48 are— (a) completed in relation to the limited partnership at its balance sheet date; and (b) dated and signed on behalf of the limited partnership by all general partners or in accordance with its partnership agreement. (2) The Registrar may, where he considers it appropriate to do so, extend the period of 6 months specified in subsection (1). (3) This section shall also apply to a foreign limited partnership which conducts business in Mauritius.

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