a) Jane cannot find in the statutory books evidence that statutory accounts have been filed with the Registrar of Companies over the last two years. She has asked how this can be checked without reference to Down Limited’s statutory records and what the ramifications are if it is confirmed that no
You have been assigned responsibility for reviewing the statutory records of Down Limited. Jane Powers (‘Jane’), your Company Secretarial Assistant, is assisting you in this task and her review reveals the matters
below:
a) Jane cannot find in the statutory books evidence that statutory accounts have been filed with the Registrar of Companies over the last two years. She has asked how this can be checked without reference to Down Limited’s statutory records and what the ramifications are if it is confirmed that no accounts have been filed for this period.
b) Jane discovers a company seal in the name of Out Limited, which was the previous name of Down Limited. The seal has not been used since the company changed its name to Down Limited.
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