Section 422 CAMA 2020
Section 422 Companies and Allied Matters Act is about Documents to be annexed to annual return. It is under Chapter 16 (Annual returns) of the Act.
(1) Subject to the provisions of section 424 of this Act, there shall be annexed to the annual return—
(a) a written copy, certified both by a director and the Secretary of the company to be a true copy, of every balance sheet and profit and loss account laid before the company in general meeting held in the year to which the return relates (including every document required by law to be annexed to the balance sheet) ; and
(b) a copy, certified in accordance with paragraph (a), of the report of the auditors on, and of the report of the directors accompanying, each such balance sheet.
(2) If any such balance sheet as mentioned in subsection (1), or document required by law to be annexed does not comply with the requirement of the law in force at the date of the audit with respect to the form of balance sheet or the documents, there shall be made such additions to and corrections in the copy as would have been required to be made in the balance sheet or document in order to comply with the requirements, and the fact that the copy has been amended shall be stated on it.
(3) Any document required to be annexed to the annual return may be delivered to the Commission either in hard copy or through electronic communications.
