Registration of Approved Management Accounts
Limited-liability companies must hold annual meetings within four (4) months from December 31st, 2019, end of the period. Thereby, the objective of the Registration of Approved Management Accounts is to approve accounts and allocate the result obtained in the fiscal year.
As such, the partners’ meetings of limited-liability companies, including approval of accounts, must be registered in the Registry of Commerce of the State of São Paulo – JUCESP until April 30th 2020.
Pursuant to Law 11,638/2007, large companies and cooperatives must publish the Annual Balance Sheet and Financial Statements of the last fiscal year in newspapers of wide circulation of the city in which the company is headquartered, as well as in the State Register (DOE) of the relevant state.
However, companies that file the relevant Minutes approving the Balance Sheet and Financial Statements are dismissed from the aforesaid publication. To do so, it is necessary to have the “statement” claiming it is not a large company, signed by the Manager together with a duly certified accountant.
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