Checklist for April 15

We summarized below the general documents required by the SEC and BIR from a stock corporation in relation to the submission of annual audited financial statements (FS) and corporate income tax returns (ITR): Cover sheet; Company title page; Statement of Management Report on FS; Statement of Management Report on ITR; Certificate of Compilation Services of … Continue reading Checklist for April 15

SEC Reportorial Requirements

The Securities and Exchange Commission (SEC) has issued a manual that specifies the (a) reports that should be submitted to the agency; (b) the filing period; (c) FS that are required to be audited or certified; (d) the format of these documents; and (e) other references. A. Reports for all SEC-Registered Corporations with Primary License General … Continue reading SEC Reportorial Requirements