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Approval of financial statements in Czech Republic

17 Jun 2016

This article has been recently updated for this year. See the latest version.

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Also this year we would like to draw your attention to the statutory duty connected with the end of the accounting period. The financial statements for the respective accounting period, i.e. for the year 2015, shall be submitted to the competent body of the company (usually the general meeting) in order to be approved within the period of 6 months following the end of the accounting period. The approved financial statements shall be submitted to the Collection of Deeds without undue delay.

If the competent body of the company does not approve the financial statements within the stated period, such non-approved financial statements shall be submitted to the Collection of Deeds anyway. The deadline is set at the end of the year following the year in which the accounting period ended.

If the company fails to meet the above mentioned statutory duty, the relevant State Authority is entitled to impose a fine up to the amount of CZK 100,000 or up to 3% of the asset value in total. In addition, failure to duly and timely approve the financial statements disables payment of the dividends of the company.

We would be pleased to prepare all documents required for the approval of the financial statements as well as to arrange submission of the approval together with the financial statements themselves to the Collection of Deeds of the respective Registry Court. The final fee for our legal consultancy would be determined upon prior individual agreement.

Please keep in mind that if business year of your company ended in December 2015, the financial statements shall be approved until June 30th, 2016.

 

Can we assist you to meet this statutory duty?

Contact:

 

Lenka Brummerová
Corporate Services Manager | Accace Legal s.r.o., advokátní kancelář
Tel: +420 222 753 480
E-mail: lenka.brummerova@accace.com

Read more our news:
  • Publishing of ultimate beneficial owners of commercial corporations in Czech Republic
  • Mandatory license for non-bank providers of consumer loans in Czech Republic
  • Employment Law in Central and Eastern Europe

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About Accace

Originally established in Central and Eastern Europe in 2006, Accace ranks among the leading outsourcing and consultancy providers in the region. Engaging over 600 experts, we have vast experience with handling small to large scale, multi-country outsourcing projects and providing a comprehensive range of our services to over 2,000 customers.

About Accace Circle

Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience. Covering almost 40 jurisdictions with over 2,000 professionals, we support more than 10,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 170,000 pay slips globally.

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