The Companies Act No. 17 of 2015Section 676 of The Companies Act No. 17 of 2015: Requirements in connection with publication of statutory financial statement
(1) When publishing its statutory financial statement, a company shall enclosewith or annex to the statement a copy of the auditor’s report on that financial statement, unless the company is exempt from audit and the directors have taken advantage of that exemption.
(2) A company that prepares a statutory group financial statement for a financialyear shall also publish with it its statutory individual financial statement for that year.
(3) A company's statutory financial statement is its financial statement for afinancial year as required to be lodged with the Registrar under section 686.
(4) If a company fails to comply with subsection (1) or (2), the company, andeach officer of the company who is in default, commit an offence and are liable on conviction to a fine not exceeding five hundred thousand shillings.
(5) This section does not apply in relation to the provision by a company of a summary financial statement under section 665.
Check the current authoritative text and amendment history before relying on this provision.
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