Companies Act, 1973 (Act No. 61 of 1973)

Chapter XI: Accounting and Disclosure

Purchase

1)	[Subsection (1) deleted by the Corporate Laws Amendment Act No. 24 of 2006]

2)	Provisional annual financial statements shall not be required to be audited.

3)	Every interim report and all provisional annual financial statements of a company shall be approved by the directors and signed on their behalf by two of the directors or, if there is only one director, by that director.