Filing of company financial statements: timely Registrar submission, provisional filing if unadopted, and penalties for non-compliance. Section 137 requires companies to file copies of financial statements and prescribed attachments with the Registrar-adopted statements within thirty days of the annual general meeting, provisional filing if not adopted, adopted statements after adjourned meetings within thirty days, special one hundred eighty day filing for One Person Companies, attachment of foreign subsidiary accounts or unaudited statements with declaration and translation where applicable, and signed filings with reasons if the annual general meeting is not held; penalties and continuing daily fines apply to the company and responsible officers or directors for non-compliance.
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Filing of company financial statements: timely Registrar submission, provisional filing if unadopted, and penalties for non-compliance.
Section 137 requires companies to file copies of financial statements and prescribed attachments with the Registrar-adopted statements within thirty days of the annual general meeting, provisional filing if not adopted, adopted statements after adjourned meetings within thirty days, special one hundred eighty day filing for One Person Companies, attachment of foreign subsidiary accounts or unaudited statements with declaration and translation where applicable, and signed filings with reasons if the annual general meeting is not held; penalties and continuing daily fines apply to the company and responsible officers or directors for non-compliance.
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