2019-06-26
The Central Bank of The Bahamas issued this guidance notice to specify annual publication requirements for audited financial statements under the Banks and Trust Companies Regulation Act. Licensees, including foreign bank branches and domestic commercial banks, may publish full or abridged statements in the Official Gazette or on their websites after providing one month's written notice and supporting evidence. While licensees may obtain waivers for lengthy notes, any material matters referenced in the external auditors’ opinion must be fully published, and complete copies must remain accessible at registered offices until the next annual report.