Financial statement in relation to a company to include:
- a balance sheet as at the end of the FY;
- a profit and loss account / an income and expenditure account for the FY;
- cash flow statement for the FY;
- a statement of changes in equity, if applicable &
- any explanatory note annexed to, or forming part of, any document referred to above.
Exceptions: For One Person Company (OPC), small company and dormant company cash flow statement excluded
Responsibility of CFO to maintain financial