2019-01-11
The Securities and Exchange Commission issued this memorandum circular to establish the filing schedule and requirements for the 2019 submission of Audited Financial Statements and General Information Sheets. It mandates that corporations with fiscal years ending December 31, 2018, file their Audited Financial Statements based on a number coding system tied to their SEC registration numbers, while specifying distinct deadlines for listed companies and those audited by the Commission on Audit. The document further requires all corporations to file their General Information Sheets within 30 days of their respective annual meetings and outlines acceptable submission methods including direct filing and courier services.