Mauritius (MU)

Jurisdiction Overview

189 *Are annual accounts submitted to a public authority? Yes, there is an obligation to submit annual accounts for all types of companies.
 Data Date: 2019


According to section 215 of the updated Companies Act 2001: "[...] every company, other than a small private company, shall ensure that, within 28 days after the financial statements of the company [...] are filed with the Registrar for registration. [...]. A small private company shall file with the Registrar for registration with the annual return required to be registered under section 223, a financial summary.[...]". OCRA supports this view. According to the Global Froum, it was not clear if companies with Global Business Licence have to file financial statements: "With the exception of any company with a Global Business License, companies incorporated under the Companies Act must submit such financial statements to the Registrar as part of their annual report (s.‚ÄČ221 CA)" (GF 2017: 66). However, the Financial Services Commission approves that Global Business License companies have to submit accounts as well ( Furthermore, the OECD reported in 2019 that Global Business license 1 and 2 types of companies are abolished (OECD HTP 2019: 22).


GF 2017: 66; GF 2013: 60-61