Publication requirement for specified companies mandates periodic statutory statements, branch display, copying rights and penalties. Specified companies must publish a statement in Table F before commencing business and thereafter biannually on the first Monday in February and August; the statement and the last audited balance sheet must be displayed at the registered office and every branch until the next statement. Members and creditors are entitled to a copy on payment, to be furnished within seven days. Non compliance attracts a continuing penalty on the company and officers in default. Life assurance companies and provident insurance societies complying with the Insurance Act's annual statement provisions are exempt.