Learn about the mandatory elements that must be included in the certification of the annual accounts.
We explain how to submit your annual accounts online and how to certify them.
Companies are required to file their annual accounts in the commercial register within 30 days of their approval by the general meeting of partners or shareholders.
The preparation of the accounts , management report, if applicable, and the proposal for the application of results must be carried out by the administrators within a maximum cambodia email list period of three months from the end of the financial year . That is, if we close the financial year on 31/12, the preparation of the accounts has a deadline of 31/03 of the following year.
In order to file the accounts, it is necessary to submit a certificate of the general meeting together with the annual accounts. This certificate must, among other things, mention the approval of the annual accounts and the distribution of the results.
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Once the annual accounts have been drawn up, they must be approved by the General Shareholders' Meeting. This meeting must be held within the first six months following the end of the financial year.
If the accounts are approved, a certificate of approval of the annual accounts will be issued , which must be signed by the directors and attached to the submission of the annual accounts.
Sage 50 makes it easy for you to directly and automatically submit your company's annual accounts and their certificate using the D2 program.
Documents that make up the annual accounts
In addition to the certificate of approval of accounts by the board or competent corporate body, which must detail the distribution of the result, the annual accounts must include the following documentation: