Are SPVs required to maintain books of accounts and get them audited?

KPI Marketing

Last Update vor 8 Monaten

All companies including SPVs are required to maintain books of accounts. However, if the SPV meets the criteria of “small company”, it may opt for exemption from getting its accounts audited. 

Further, where the SPV has control over its subsidiaries it must consider whether or not it has a duty to prepare and file group accounts in accordance with Companies Regulations 2020. 

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