Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
273 *Are annual accounts submitted to a public authority? No
 Data Date: 2019

Notes

 
Financial summary or financial statements of domestic LP and LLP are required to be filed with Registrar and for GBCs they need to be submitetd to the FSC (s.40 LLPA and s. 50 of LPA ). In particular, "Every limited liability partnership, other than a limited liability partnership holding a Category 1 Global Business Licence, shall, where the limited liability partnership has a turnover of –less than 50 million rupees, file with the Registrar a financial summary which shall give a true and fair view of its state of affairs". (s.40 of LLPA). And in the case of limited partnerships, "every limited partnership, other than a small limited partnership, shall ensure that, within 28 days after the financial statements of the limited partnership are required to be signed, copies of those statements together with a copy of the report of the auditor on those statements are filed with the Registrar for registration" (s.50 of LPA). Therefore, we do not consider that full annual accounts are submitted to public authorities in all cases.

Sources

GF 2017: 67; s.40 of LLPA; s. 50 of LPA
 
http://companies.govmu.org/English/Legislation/Documents/amended%20legislation%202017/LLP%20Act%202016.pdf
 
https://www.fscmauritius.org/media/3595/the-limited-partnerships-act-2011-cc-20-10-2016.pdf