Regulatory Alerts2024-02-06
SEC Memorandum Circular No. 02, Series of 2024: 2024 Filing of Annual Financial Statements and General Information Sheet
The Securities and Exchange Commission mandates that all corporations file their 2024 Annual Financial Statements and General Information Sheets exclusively through the eFAST platform to comply with automation policies. The circular establishes a staggered filing schedule for Annual Financial Statements based on the last digit of SEC registration numbers, with specific deadlines and exceptions for listed companies, COA-audited entities, and those with different fiscal year-ends. Additionally, it requires the submission of the General Information Sheet within 30 days of the respective annual meetings and outlines strict operational hours and rejection criteria for electronic submissions.
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