Mauritius

Mauritius Statutory Audit Services

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Introduction

Operating a Domestic Company or a Global Business Company (GBC) in Mauritius requires maintaining accurate accounting records and fulfilling strict reporting...
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Accounting & Bookkeeping

Documents required

1 .

Current Certificate of Incorporation and Business Registration Number . (BRN)

2 .

Full set of management accounts, including the general ledger and trial balance.

3 .

Previous year audited financial statements and tax return filings.

4 .

Complete monthly bank statements, sales invoices, and expense receipts for the financial year.

5 .

Corporate documents, including the Company Constitution and the Register of Directors.

6 .

Active MRA Tax Account Number and e-filing login credentials. (TAN)

Highlights & Benefits

Statutory Compliance

Ensures all audit procedures comply strictly with the Companies Act 2001 and the Financial Reporting Act 2004, providing a clear legal structure for corporate reporting.

GBC Audit Readiness

For Global Business Companies, filing annual audited financial statements with the FSC is a mandatory economic substance requirement that must be rigorously maintained.

IFRS Reporting Standards

Arnifi prepares the underlying financial statements in strict accordance with full IFRS or IFRS for SMEs, ensuring absolute readiness for the external auditor.

Audit Exemption Assessment

The team evaluates whether Domestic Companies qualify for the small private company audit exemption, applicable to entities with an annual turnover not exceeding MUR 100 million.

Seamless Coordination

We coordinate the entire audit lifecycle with independent, licensed local auditors, reducing the administrative burden on directors and founders.

Process Flow

Audit Requirement Assessment (1 to 3 days)

Arnifi reviews the corporate structure, turnover, and licence category to determine if a full statutory audit is required or if the entity qualifies for the small private company exemption.

Pre-Audit Preparation and IFRS Alignment (2 to 4 weeks)

The accounting team finalises the trial balance, prepares draft financial statements in accordance with IFRS standards, and compiles all necessary supporting schedules.

Independent Auditor Engagement (1 to 2 weeks)

Arnifi coordinates the appointment of a licensed, independent auditor registered with the Financial Reporting Council (FRC) in Mauritius to conduct the formal statutory audit.

Audit Fieldwork and Query Resolution (4 to 8 weeks)

The appointed auditor reviews the financial records. Arnifi acts as the primary liaison, providing explanations, retrieving archived documentation, and resolving any technical accounting queries.

Final Reporting and Statutory Lodgement (Annually)

Once the audit report is signed, Arnifi manages the submission of the finalised accounts to the MRA, the CBRD, and (if applicable) the FSC within six months of the financial year-end.

FAQs

Which companies in Mauritius are required to have a statutory audit?

Global Business Companies (GBCs), public interest entities, and domestic companies with an annual turnover exceeding MUR 100 million are legally mandated to undergo an annual statutory audit.

What is the small private company audit exemption?

Under the Companies Act 2001, a small private company with an annual turnover not exceeding MUR 100 million is generally exempt from a mandatory audit and may submit a financial summary instead.

When are audited financial statements due in Mauritius?

Companies, including GBCs, must finalise and file their audited financial statements with the MRA and the FSC within six months after the close of their specific financial year.

Who can perform a statutory audit in Mauritius?

Statutory audits must be conducted by an independent auditor who is officially licensed by the Financial Reporting Council (FRC) of Mauritius.

Terms & Conditions

All submissions, including audited financial statements and annual corporate declarations, are subject to strict CBRD, FSC, and MRA deadlines, and late submission penalties remain the responsibility of the company.
The provision of pre-audit and coordination services requires the timely, accurate, and sequential submission of all financial source documents, invoices, and bank statements by the client prior to the audit commencement.
Statutory audit fees are determined by the independent auditor based on the company's annual turnover, transaction volume, and the complexity of its financial records.

Pricing Details

Mauritius Statutory Audit Services

Normal service

USD 1,985

Total

USD 1,985

Arnifi Price

USD 1,985

Note: The payment is prepaid.

100% Money Back Guarantee

Full refund guarantee and no questions asked.

Real Time Dashboard
Never miss a deadline

Compliance calendar integrated in your dashboard

24×7 Operational Support

Round-the-clock support for all clients available every day, any time.

Pricing Details

USD 1,985

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India

4th Floor, Vaswani Presidio, Panathur Main Rd, Kadubeesanahalli, Bengaluru, Karnataka-560103

+91 98455 36491

UAE

API Trio Tower - Office 1105 - Sheikh Zayed Rd - Al Barsha First - Dubai - United Arab Emirates

+971-58-5054423

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Berkeley Suite, 35 Berkeley Square, Mayfair, London UK, W1J 5BF

+44 20 7946 0958

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Mauritius

Mauritius Statutory Audit Services

Scroll to Documents Required

Introduction

Operating a Domestic Company or a Global Business Company (GBC) in Mauritius requires maintaining accurate accounting records and fulfilling strict reporting...
Read more

View Overview

Accounting & Bookkeeping

Documents required

1 .

Current Certificate of Incorporation and Business Registration Number . (BRN)

2 .

Full set of management accounts, including the general ledger and trial balance.

3 .

Previous year audited financial statements and tax return filings.

4 .

Complete monthly bank statements, sales invoices, and expense receipts for the financial year.

5 .

Corporate documents, including the Company Constitution and the Register of Directors.

6 .

Active MRA Tax Account Number and e-filing login credentials. (TAN)