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Financial reporting

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This section covers the need for keeping good financial records and the financial reporting obligations of small businesses.

Obligations as a company director

Are you even eligible to be one? It is essential that you are aware of your responsibilities before you become a director. Find out what duties you owe to the company, to its shareholders, and to others dealing with the company.

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Financial reporting for small business

Find out your legal responsibilities as a small business in regards to financial records. Includes information on registering financial documents with the companies office, audits, when to produce statements and what is needed.

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How to file your annual return

Every registered New Zealand limited liability company must file an annual return with the Companies Office each year to maintain registration. This is important to businesses as there are consequences of not filing an annual return by the due date. Filing an annual return is also an opportunity to confirm and update information held on the register about that company.

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Last updated 6 July 2010

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