Anguilla (AI)

Jurisdiction Overview

IDQuestionAnswer
188 *Is there an obligation to keep accounting data? Unknown
 Data Date: 2019

Notes

 
In 2014 the Global Forum reported: "During the review period, Anguilla’s laws did not require the keeping of reliable accounting records by relevant entities. Anguilla has recently enacted new laws to ensure the keeping of accounting information and underlying documentation by all relevant entities in line with the international standard. Since the amendments are very recent they have not been tested in practice." (GF 2014: 57). No updated information in this regard was found in 2019.

Sources

GF 2014: 56-57; GF 2011: 39
 
https://www.ifrs.org/-/media/feature/around-the-world/jurisdiction-profiles/anguilla-ifrs-profile.pdf