- Laws of Fiji

Last Updated: 24 June 2022

[COM 403] Lodgement of annual report with the Registrar403

403

(1) A company or managed investment scheme that has to prepare an annual report or pro forma financial statements for a financial year under this Act must lodge the annual report or pro forma financial statements with the Registrar, using the prescribed form, within 4 months after the end of the financial year.

[subs (1) am Act 3 of 2016 s 19, effective 1 January 2016]

(2) Subsection (1) does not apply to a medium private company that prepares financial statements and a directors’ report in response to a member’s direction under section 389.

[subs (2) insrt Act 3 of 2016 s 19, effective 1 January 2016]

(2A) Subsection (1) does not apply to a small private company that prepares financial statements or pro forma financial statements, and a directors’ report in response to a member's or Registrar's direction under section 389.

[subs (2) renum as subs (2A) Act 3 of 2016 s 19, effective 1 January 2016]

(3) The Registrar may make any annual report or pro forma financial statement lodged with the Registrar publicly available.

[subs (3) am Act 3 of 2016 s 19, effective 1 January 2016]

(4) The Registrar may extend the 4 month period under subsection (1) by an additional 2 months if he or she is satisfied that there are reasonable grounds for granting the extension.