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Every entity must prepare the Director’s Report and deliver the annual accounts and Director’s Report to the Registrar within nine (9) months from the end of the accounting year. The Board must approve the audited accounts and such approval must be supported by a Board Resolution. Foundations and Restricted Scope Companies are exempted from the filing requirements. However, small companies can avail of simplified filing requirements, they need to file only the Balance Sheet. Other entities must submit Audited Accounts, Auditor’s Report and Directors Report with the Registration Authority. Public interest entities and entities providing financial services (other than FinTech participants) are not treated as small company for this purpose.