Every foreign company must file with the Registrar its audited financial statements prepared in compliance with International Accounting Standards showing fairly the assets and liabilities, and profit and loss of the operations attributable to its Mauritian business, within six months of the company’s balance sheet date. Within three months of its annual meeting, certified true copies of the balance sheet should be submitted accompanied by any documents required to be annexed thereto under the law applicable in its place of incorporation.
The Registrar may waive the account filing requirements for Mauritian operations broadly where they are impractical, of no real value compared to the expenses involved, or would be misleading or harmful to the business.
Cessation of Business
Where a foreign company ceases its Mauritian activities, it must notify the Registrar of this fact within 7 days. After three months the name of the company will be removed from the Register of Foreign Companies.
