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home › Business Support Unit › FAQs ›
Audit Obligations and Deadlines
Is an external Audit required?
If your company is a limited liability company (SARL), a joint stock company (SAL), a Holding, or an offshore company, you are required to have an Auditor. Moreover, Partnerships that exceed LBP 750 Million in turnover or 25 employees are requested to appoint an external auditor.
When is the deadline for Audit report submission?

Generally, the Audit report should be submitted 3 months after the “Corporate tax on profit declaration”. Thus, for joint stock (SAL) and limited liability companies (SARL), the Audit report should be submitted by end of August, whereas for other types of companies (Partnership & Proprietorship) the audit report should be submitted at the end of June of each Fiscal year.

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