Anguilla (AI)

Jurisdiction Overview

273 *Are annual accounts submitted to a public authority? Unknown
 Data Date: 2014


It is not clear if limited libility partnerships are obliged to keep accounting records (see note above) and whether they are obliged to submit them to authorities. The Global Forum reports: "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).

GF 2014: 57