Commercial companies are required to submit their audited annual reports for review and analysis in accordance with Bahrain's commercial companies law, decree law no. 21 of 2001 and revised decree law 50 of 2014.
Companies required by law to submit audited annual reports and the deadline for submission
| Type of company | Deadline for submission to MOIC | Who must sign the annual report |
| B.S.C | Within 6 months of the company's financial year-end. | Chairman AND another board member. |
| B.S.C (c) | Within 6 months of the company's financial year-end. | Chairman AND another board member. |
| W.L.L | Within 6 months of the company's financial year-end. | One director OR more depending on the situation. |
| Foreign company branch | Within 6 months of the company's financial year-end. | One director OR more depending on the situation. |
