204. Penalty

Question 1

204. Penalty

Answer 1

General overview
[204.01] Section 204 prescribes the penalty for failing to comply with s 201(2), (5) or (16). Briefly, the financials must comply with the SFRS, made up to four months before the date of the scheduled AGM in the case of a listed company, or in any other case, made up to six months before the date of the scheduled AGM. The financials must be accompanied by an auditor’s report and a directors’ statement.