Financial Summary Filing in Mauritius — Simplified Reporting, Done Right
Mauritius-registered companies are required to file a financial summary reflecting their income and expenditure with the relevant authority. Our team compiles your financial data, prepares the summary, and ensures it reaches the Registrar or FSC within the statutory deadline.
Financial Summary Filing in Mauritius — An Overview
The financial summary is a condensed financial report prescribed under the Mauritius Companies Act 2001. It provides a snapshot of a company's income, expenditure, assets, and liabilities without requiring the full detail of audited financial statements prepared under International Financial Reporting Standards (IFRS).
For domestic small private companies, the financial summary is filed with the Registrar of Companies alongside the annual return, containing the information set out in the Ninth Schedule of the Act. Global Business Corporations (GBCs) and Authorised Companies file their financial summary with the Financial Services Commission (FSC).
This filing obligation ensures that Mauritius-registered entities maintain a minimum level of financial transparency with the relevant regulatory authority, even where full audited accounts are not mandated.
Information Required
Income & Revenue Summary
Expenditure Breakdown
Assets & Liabilities Statement
Company & Period Identification
The financial summary follows the format prescribed in the Ninth Schedule of the Companies Act 2001. It is less detailed than full IFRS financial statements but must still accurately reflect the company's financial position.
Who Is Exempt from Filing a Financial Summary?
Companies Filing Full Financial Statements
Financial Reporting Act Entities
Large Private Companies
Companies in Liquidation
Even where the financial summary is not required, companies must still meet their broader financial reporting obligations under the Companies Act and any applicable licensing conditions.
Penalty Structure
Failure to file
General offence fine under the Companies Act starting at Rs 20,000, with the possibility of higher penalties for continued non-complianceOngoing default
Penalties may escalate for each period the company remains in breach of its filing obligationsStrike-off risk
Persistent failure to file can be grounds for the Registrar to remove the company from the registerImpact on licensing
For GBCs and Authorised Companies, non-compliance with FSC filing requirements may jeopardise the company's licence statusCompanies that fall behind on their financial summary filing may also face difficulties obtaining regulatory clearances, banking references, or a Certificate of Good Standing.
Financial Summary Filing Deadline
The financial summary must be filed within 6 months of the end of the company's financial year. The exact deadline depends on your chosen accounting year-end.
| Financial Year (Example) | Filing can be done between | Deadline | Subsequent years |
|---|---|---|---|
| 1st July 2024 to 30th June 2025 | 1st July 2025 to 31st December 2025 | 31st December 2025 | 31st December |
| 1st January 2024 to 31st December 2024 | 1st January 2025 to 30th June 2025 | 30th June 2025 | 30th June |
Financial Summary Filing — Simplified with Expanship
We compile your financial data, prepare the summary in the prescribed format, and ensure it reaches the correct authority before the statutory deadline.
Included in Your Package
Financial summary preparation and filing comes as part of your compliance package — no additional fees apply.
Ninth Schedule Proficiency
We understand the specific format and content requirements of the Ninth Schedule, ensuring your summary meets every statutory criterion.
Dedicated Relationship Manager
One consistent point of contact who knows your company's financials and coordinates the entire filing cycle.
Advance Filing Reminders
We track your financial year-end and send timely reminders so you have ample time to provide the necessary information.
On-Time Submission
Your financial summary is prepared and filed well within the six-month window, avoiding any risk of penalties or regulatory issues.
Financial Reporting, Without the Complexity
From collecting your financial records to lodging the completed summary with the Registrar or FSC, we manage every detail.
Financial Summary Filing at No Additional Cost
Preparing and submitting your financial summary is part of your compliance package. Straightforward financial reporting should not mean extra fees.
For Existing Customers
For Company Transfers
What's Included
Collection and review of your financial records
Financial summary preparation per the Ninth Schedule
Submission to the Registrar or FSC as applicable
Dedicated relationship manager
Filing confirmation and record keeping
How Your Financial Summary Gets Filed
From collecting your financial records to submitting the completed summary — here is how the process works.
Gather Financial Records
We notify you ahead of the deadline and request your financial records for the reporting period — bank statements, invoices, receipts, and any other documents that reflect your company's income and expenditure.
Prepare the Financial Summary
Using your records, we prepare the financial summary in the format prescribed by the Ninth Schedule of the Companies Act 2001. The draft is shared with you for review before submission.
Submit to the Relevant Authority
Once approved, we file the financial summary with the Registrar of Companies or the Financial Services Commission, depending on your company type and licensing status.
Filing Confirmation
You receive a confirmation once the summary has been accepted by the authority, along with a copy of the filed document for your corporate records.
Financial Summary Filing — Handled for You
We prepare and submit your Ninth Schedule financial summary so your reporting obligations are met without the complexity.
Frequently Asked Questions
Answers to common questions about financial summary filing for Mauritius companies.
Small private companies with turnover below MUR 100 million may file a financial summary with the Registrar of Companies instead of full financial statements. Authorised Companies file their financial summary with the Financial Services Commission (FSC). Companies that already prepare full audited accounts are not required to submit a separate summary.
We collect your financial records, prepare the summary in the format required by the Ninth Schedule, share a draft for your review, and submit it to the Registrar of Companies or the FSC as applicable. Filing confirmation is provided once the submission is accepted.
No. Financial summary preparation and filing is included in your Expanship compliance package. For companies transferring to Expanship with overdue filings, a fee of US$225 per outstanding financial summary applies.
The financial summary must be filed within six months of the end of your company's financial year. For instance, if your financial year ends on 30 June, the filing deadline is 31 December of the same year.
Full financial statements are prepared in accordance with IFRS, typically audited, and contain detailed notes and disclosures. The financial summary is a simplified version covering the core figures — income, expenditure, assets, and liabilities — without the depth of a full audit report.
Financial summaries filed with the Registrar of Companies form part of the public record. However, summaries filed with the FSC for Authorised Companies and GBCs are treated as confidential.
We typically need your bank statements, invoices, receipts, and any other documents that reflect income and expenditure for the reporting period. If you use our accounting services, we already have most of this information on file.
Late filing can result in fines starting at Rs 20,000 under the Companies Act. Persistent non-compliance may lead to the company being struck off the register. For GBCs and Authorised Companies, failure to file with the FSC may jeopardise your licence status.
Absolutely. We track your financial year-end and send advance notifications so there is plenty of time to gather records and complete the filing before the deadline.
Need Assistance with Financial Summary Filing?
Have questions about preparing or submitting your Mauritius financial summary? Get in touch and our team will guide you through the process.
