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A company adopts its financial statements at its annual general meeting. Within what period after that meeting must it ordinarily file them with the Registrar under section 137(1) of the Companies…

Question and options

A company adopts its financial statements at its annual general meeting. Within what period after that meeting must it ordinarily file them with the Registrar under section 137(1) of the Companies Act, 2013?

  1. Within 15 days of the meeting

  2. Within 30 days of the meeting

  3. Within 90 days of the meeting

  4. Within 60 days of the meeting

Answer and explanation

Correct answer: B - Within 30 days of the meeting

Section 137(1) of the Companies Act, 2013 requires a copy of the adopted financial statements, with the documents to be attached, to be filed with the Registrar within thirty days of the annual general meeting. Sixty days is a different limit: the annual return under section 92(4) is filed within sixty days of the meeting.

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