Audited annual reports must be submitted for the types of companies shown above as stated in Bahrain's commercial companies law, decree law no. 21 of 2001, and revised decree law 50 of 2014. Additionally, the audited annual report will be requested in the following cases:

1. When a company changes its legal form to one of the types of companies mentioned above, the company will be required to submit an audited annual report after a year of the legal form change.
2. When an application for establishing a foreign company branch is received, or when an application is received for establishing a local company where a foreign company is a shareholder, a recent audited annual report of the parent company must be submitted if a year has elapsed since the inception of the parent company.
3. When an application is received to amend the capital of a company.​