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Duty to circulate copies of approved Financial Statements for a Private Company


Financial Statements shall be approved by the Board and accompanied with statutory declaration by a director.


As per Section 257(1) Companies Act 2016, every company need to send a copy of approved Financial Statements for each financial year to:

  • Every member of the company;
  • Every person who is entitled to receive notice of general meetings;
  • Every auditor of the company; and
  • Every debenture holder of the company on a request being made to the company.

  • More information:

    1. Section 251 Companies Act 2016.
    2. Section 257 Companies Act 2016.
    • Private Company