Accounts requirements: companies with no operations may file an affidavit; others must submit audited or prescribed statements.

Companies with no operations may submit a sworn affidavit declaring no assets or liabilities instead of audited statements; if they have filed financial statements earlier, they must provide the most recent statements prepared for the period ending one month before application. Companies that discontinued operations must produce audited financial statements for periods of operation of at least one accounting year; for subsequent periods or where operation was under an accounting year a prescribed Statement of Account suffices, with a declaration that it gives a true and fair view and explains non-submission of audited statements.

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