Audit Information

The complete set of financial statements comprises of the following:

• 1. Balance Sheet as at the end of the reporting period
• 2. Statement of Profit and Loss/Income and Expenditure account for the reporting period
• 3. Statement of Cash Flow
• 4. Statement of changes in Equity
• 5. Notes forming the part of the financial statements, a summary of significant accounting policies, other explanatory information that may be required under relevant statutes

The following companies are exempt from preparing a Statement of Cash Flows:

• One Person Company
• Small company
• Dormant company
• A private company which is a start-up company.