The Companies Act No. 17 of 2015▤
Right of members to require audit
(1) The members of a company that would otherwise be entitled to exemptionfrom audit under any of the provisions referred to in se…
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1,019 results · The Companies Act No. 17 of 2015
The Companies Act No. 17 of 2015▤
Requirements for auditing financial statements
(1) The directors of a company shall ensure that the company’s annual financial statements for a financial year are audited in acc…
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The Companies Act No. 17 of 2015▤
Offence for company not to lodge annual return on time, etc
(1) If a company fails to lodge an annual return as required by section 705(1) orlodges an annual return that does not comply with…
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The Companies Act No. 17 of 2015▤
Contents of annual return: information about share capital and shareholders
(1) A company having a share capital shall include in its annual return—(a) a statement of capital; and (b) the particulars requir…
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The Companies Act No. 17 of 2015▤
Contents of annual return: general
(1) A company shall ensure that its annual return states the date to which it is made up and contains the following information— (…
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The Companies Act No. 17 of 2015▤
Duty of company to lodge annual returns with Registrar
(1) Every company shall submit to the Registrar successive annual returnseach of which is made up to a date not later than the dat…
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The Companies Act No. 17 of 2015▤
Regulations may make further provision about financial statements and reports of companies
The regulations may provide for all or any of the following— (a) the financial statements that companies are required by this Act…
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The Companies Act No. 17 of 2015▤
Liability of directors for false or misleading statements in company’s financial statement and reports
(1) This section applies to the following documents—a directors’ report; a directors’ remuneration report; and a summary financial…
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The Companies Act No. 17 of 2015▤
Permitted disclosure of information obtained under compulsory powers
(1) The prohibition in section 701 against disclosing information obtained in accordance with a requirement or order under section…
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The Companies Act No. 17 of 2015▤
Restrictions on disclosure of information obtained under compulsory powers
(1) This section applies to information obtained in accordance with a requirement or order under section 700 that relates to the p…
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The Companies Act No. 17 of 2015▤
Power of Cabinet Secretary or authorised person to require documents, information and explanations
(1) This section applies if it appears to the Cabinet Secretary or a person who is authorised under section 698 that there is, or…
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The Companies Act No. 17 of 2015▤
Power of Kenya Revenue Authority to disclose information to authorised person for certain purposes
(1) The Kenya Revenue Authority may disclose information to the Cabinet Secretary or a person authorised under section 698 for the…
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The Companies Act No. 17 of 2015▤
Power of Cabinet Secretary to authorise other persons to make application to the Court under section 710
(1) The Cabinet Secretary may, in writing, authorise for the purposes of section697 any person who appears to the Cabinet Secretar…
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The Companies Act No. 17 of 2015▤
Application to the Court to rectify defective annual financial statement or directors’ report of company
(1) If at the end of the period referred to in section 696(2), or such extended period as the Cabinet Secretary may allow, it appe…
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The Companies Act No. 17 of 2015▤
Cabinet Secretary may give notice in respect of company's financial statements or reports that are believed to be defective
(1) If— (a) copies of the financial statement or a directors’ report for a financial year of a company have been sent out under se…
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The Companies Act No. 17 of 2015▤
Voluntary revision of defective financial statements and reports
(1) This section applies to the following documents—(a) the annual financial statement of a company; (b) a directors' remuneration…
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The Companies Act No. 17 of 2015▤
Company liable to default penalty for failure to lodge annual financial statement and reports with Registrar
(1) A company is liable to a default penalty if the requirements of section 683 are not complied with in relation to lodging the c…
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The Companies Act No. 17 of 2015▤
Power of the Court to order compliance if annual financial statement or reports not lodged with Registrar
(1) If— (a) the requirements of section 683 have not been complied with in relation to a company's financial statement or reports…
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The Companies Act No. 17 of 2015▤
Offence to fail to lodge annual financial statement and reports with Registrar
(1) If the requirements of section 683 are not complied with in relation to the lodgement of a company’s financial statement and r…
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The Companies Act No. 17 of 2015▤
Directors of company to approve and sign abbreviated financial statement
(1) An abbreviated financial statement of a company is not valid until it has been approved by the company’s board of directors an…
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The Companies Act No. 17 of 2015▤
Special auditor's report required if abbreviated financial statement is lodged with Registrar
(1) This section applies when— (a) the directors of a company lodge an abbreviated financial statement with the Registrar; and (b)…
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The Companies Act No. 17 of 2015▤
Exemption of unlimited companies from requirement to lodge financial statements with Registrar
(1) The directors of an unlimited company are not required to lodge a financial statement with the Registrar in respect of a finan…
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The Companies Act No. 17 of 2015▤
Lodgement requirements for quoted companies
(1) The directors of a quoted company shall lodge with the Registrar for each financial year of the company a copy of— (a) the com…
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The Companies Act No. 17 of 2015▤
Lodgement requirements for unquoted companies
(1) The directors of an unquoted company shall lodge with the Registrar foreach financial year of the company a copy of— (a) the c…
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