Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
188 *Is there an obligation to keep accounting data? Yes
 Data Date: 2017

Notes

 
The Global Forum wrote that "Obligations to maintain accounting records, including underlying documentation, in accordance with the international standard are in place in Mauritius for all relevant entities and arrangements." (GF 2017: 63).

Sources

GF 2017: 63-64
 
http://documents.ocra.com/jurisdiction/Mauritius%20and%20the%20Seychelles/mauritius_ac_information.pdf
 
s.193 of Companies Act
 
http://companies.govmu.org/English/Legislation/Documents/amended%20acts290819/Companies%20Act%202001%20amended%20up%20to%20date%20(2).pdf