Companies (Accounts Requirements) (Audit) Regulations, 2004

Government Notice 39 of 2005

Companies (Accounts Requirements) (Audit) Regulations, 2004

Tanzania
Companies Act, 2002

Companies (Accounts Requirements) (Audit) Regulations, 2004

Government Notice 39 of 2005

1 Citation commen­cement and ^interpre­tation

(1)These Regulations may be cited as the Companies (Accounts Requirements) (Audit) Regulations, 2004, and shall come into force on such date as the Minister may by notice in the Gazette, appoint.
(2)In these Regulations “the Act” means the Companies Act, 2002.[Act No. 12 of 2002].

2. Requirements

For the purposes of section 154(2) of the Act, the requirements with which a company’s balance sheet, profit and loss account and cash flow statement shall comply are such requirements as are prescribed from time to time by the National Board of Accountants and Auditors.
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