Section 399 CAMA 2020 Section 399 Companies and Allied Matters Act is about Publication of a bridged financial statements. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) This section applies to the publication by a company of abridged financial statements, that is to say, any balance sheet or…

Section 398 CAMA 2020 Section 398 Companies and Allied Matters Act is about Publication by a company of full individual or group financial statements.Fourth Schedule. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) This section applies to the publication by a company of full individual or group financial…

Section 397 CAMA 2020 Section 397 Companies and Allied Matters Act is about Modified financial statements of holding company. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) This section applies to a holding company where in respect of a year section 379 requires the preparation of group financial…

Section 396 CAMA 2020 Section 396 Companies and Allied Matters Act is about Modified individual financial statements. Sixth Schedule. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) The directors of a company may (subject to section 397 where the company has subsidiaries) deliver individual financial statements modified as…

Section 395 CAMA 2020 Section 395 Companies and Allied Matters Act is about Companies qualifying as small: parent companies. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) A parent company qualifies as a small company in relation toa financial year only if the group headed by it qualifies…

Section 394 CAMA 2020 Section 394 Companies and Allied Matters Act is about Qualification of a small company. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) A company qualifies as small in relation to its first financialyear if the qualifying conditions are met in that year. (2) A…

Section 393 CAMA 2020 Section 393 Companies and Allied Matters Act is about Entitlement to deliver financial statements in modified form. Sixth Schedule. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) In certain cases a company’s directors may, in accordance with Part 1 of the Sixth Schedule to…

Section 392 CAMA 2020 Section 392 Companies and Allied Matters Act is about Shareholders’ right to obtain copies of financial statements. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) Any member of a company, whether or not entitled to have copies of the company’s financial statements sent to…

Section 391 CAMA 2020 Section 391 Companies and Allied Matters Act is about Penalty for laying or delivering defective financial statements. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) If any financial statements of a company (other than its group financial statement) of which a copy is laid…

Section 390 CAMA 2020 Section 390 Companies and Allied Matters Act is about Default order in case of non-compliance. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act. (1) If— (a) in respect of a year, any of the requirements of section 388 (1) and(3) of this Act has not…