S.L. 234.42 Art. 65Accounting periods.

(1) A company’s accounting periods shall be of not more than one year except the first accounting period which may be of not less than 6 months and not more than eighteen months from the date of registration.

(2) Accounting periods shall be from and to such dates as are determined by the directors from time to time during an accounting period.

(3) In the case specified in subregulation (2), the company shall within fourteen days file a notice with the Registrar for registration in terms of the Seventh Schedule.

66. Deleted by Legal Notice 31 of 2020.

67. Deleted by Legal Notice 31 of 2020.