Every Company registered in Cyprus is required by the legislation, to prepare and submit to the Registrar of Companies and Official Receiver the Annual Return (HE32 form) accompanied by the audited financial statements once a year.
A certificate is required by the directors and the secretary to confirm that the audited financial statements that are attached to the Annual Return are true copies of those that have been presented at the AGM.
The Annual Return should be prepared within 14 days after the AGM and must be submitted to the Registrar of Companies and Official Receiver no later than 42 days from the AGM date.
Additionally the Annual Return must be submitted once a year and this should be done within 15 months from the previous Annual Return, without disregarding the calendar year (sections 118,120 and 125 Cap.113). For example the Annual Return for the year 2014 should be accompanied with the Audited Financial Statements for the year ending 31 December 2013.