Section 50: Registration of financial statements
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.
50. Registration of financial statements
(1) Subject to subsection (4), every limited partnership, other than a
small limited partnership, shall ensure that, within 28 days after the financial
statements of the limited partnership are required to be signed, copies of
those statements together with a copy of the report of the auditor on those
statements are filed with the Registrar for registration.
(2) The copies filed with the Registrar under this section shall be certified
to be correct copies by all the general partners of the limited partnership.
(3) A small limited partnership shall file with the Registrar for registration
with the annual return required to be submitted under section 53, a financial
summary containing such information as he may require or the financial
statements in accordance with section 48.
(4) A limited partnership holding a Global Business Licence shall file its
financial statements and report of the auditor with the Commission.
(5) Where the audited financial statements are filed with the Commission
under subsection (4), the Commission shall give notice to that effect to the
Registrar.