Companies Act 2014 section 1401A

Filing of financial statements by investment company

Section 1401A sets out the requirements for investment companies to file their annual financial statements and related documents with the Registrar, including the form those documents must take and the penalties for non-compliance.

• Investment companies must file statutory financial statements, the directors' report, and the statutory auditors' report with the Registrar within 11 months of the end of each financial year
• Filed documents must be true copies of the originals, with signatures and dates in typeset form, accompanied by a certificate from a director and the company secretary confirming their authenticity
• Where directors have prepared revised financial statements or a revised directors' report, the provisions of Section 376 apply to the delivery of those revised documents to the Registrar
• Failure to comply is a category 3 offence for the company and any officer in default, including shadow directors and de facto directors