Regulatory Alerts2022-01-20
Submission of Fourth (4th) Quarter Unaudited and Annual Audited Financial Statements by Public Companies
The Securities and Exchange Commission notifies public companies of two mandatory filing options for fourth quarter unaudited and annual audited financial statements. Companies may either submit the unaudited quarterly statement within thirty days after quarter-end alongside the annual audited statement within ninety days, or waive the quarterly return to file only the annual audited statement within sixty days. Organizations must consistently adhere to their chosen schedule, as non-compliance constitutes a direct violation of Section 60 of the Investments and Securities Act, 2007.
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