Section 393 CAMA 2020
Section 393 Companies and Allied Matters Act is about Entitlement to deliver financial statements in modified form. Sixth Schedule. It is under Chapter 14 (Financial statements, audit and accounting records) of the Act.
(1) In certain cases a company’s directors may, in accordance with Part 1 of the Sixth Schedule to this Act, deliver modified financial statements in respect of a year as a small company.
(2) For the purposes of sections 395-397 and the Sixth Schedule to this Act, “deliver” means deliver to the Commission.
