Regulation 30 of the SA Companies Act 2008 as amended provides that a company must, unless its exempted by CIPC from doing so, file its annual return with CIPC within 30 business days after the anniversary of its date of incorporation if incorporated in South Africa, or the date of transfer of its registration in the case of a domesticated company.

A company required to have its AFS audited, must file a copy of the latest approved audited AFS on the date that it files its annual return. If not so required, a company may file a copy of its audited or reviewed AFS.

A company not required to file either a copy of its audited or reviewed AFS, or elects not to file such statements, must file a financial accountability supplement with its annual return per CoR30.2.