Barbados (BB)

Jurisdiction Overview

189 *Are annual accounts submitted to a public authority? Not applicable
 Data Date: 2016


In absence of requirements to keep accounting records, financial statements cannot be prepared and submitted (see the note above). Moreover, the Global Forum reports: "companies with a gross revenue that, or assets the value of which, exceeds a certain threshold must file their financial statements with the Registrar. IBCs have a similar obligation to submit their financial statements to the Ministry responsible for international entities (s. 22 IBC Act)" (GF 2016: 46). Therefore, it can be inferred that not all companies have to file their accounts to authorities.


GF 2016: 46