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KRG200 summary - Companies Act of 2008 (2020) Accounting Records $2.83   Add to cart

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KRG200 summary - Companies Act of 2008 (2020) Accounting Records

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A comprehensive guide to the Companies Act of 2008 for KRG 200 students. It covers all the work required for our final exam. This section covers the accounting records requirements of companies. The notes are visually appealing and are taken from the Companies Act of 2008 and Piet Delports - New En...

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  • November 12, 2020
  • 6
  • 2020/2021
  • Summary

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By: carlleroux • 2 year ago

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KRG 200B
Accounting
records
Unit 5

, Requirements of the companie
1. All companies must continuously maintain at least 1 office in
6. Annual Financial statements MUS
SA & the dress of the office must be registered
within 6 months after financial ye
2. Every company must maintain the following records: ‣ The AFS must include:
i. Copy of their MOI & all amendments a. An auditors report ( if they
ii. Record of all its current & past directors b. Directors report - pertainin
iii. Copies of: affairs of the business
a. All reports presented at AGM’s ‣ The AFS must be approved by
b. Annual financial statements & accounting by an authorised director
records ‣ The AGM notice must contain
c. Notice & minutes of all shareholders meetings AFS & steps on how to obtain
d. Any written communications sent by the ‣ Any person who has a benefic
company to its shareholders company is entitled to receive
e. Minutes of all meetings & resolutions of director AFS
and audit committee meetings *Note: if every shareholder of a priva
*NOTE: any person with a beneficial interest in the director - the AFS do not need to be
company has a right to inspect & copy any of the records AGM
above mentioned - EXCEPT the accounting records &
minutes of directors meetings 7. Every profit company must maint
register
3. Annual Financial statements MUST indicate on their first page:

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