Conditions for accepting a submitted audited annual report
The audited annual report must be issued by an audit firm licensed by the MOIC.
The audited annual report must be prepared in accordance with International Financial Reporting Standards.
The audited annual report must include an auditor's opinion.
The audited annual report must be stamped by the audit firm or signed by an auditor who is registered at the MOIC.
The audited annual report must be signed by a chairman or director (depending on company type).
The audited annual report must include the company name, commercial registration number, issuance date of report, financial year end of the company, and the board of directors.
The audited annual report must include a director's report.
The audited annual report must include all active branches of the company.
The audited annual report must be the final signed copy from the auditor and not a draft.
Different commercial registrations must not be included in the same annual report.
The annual report must not be a compilation report.
