Audited Financial Statements Filing Guide Philippines

Corporations must prepare annual financial statements and determine whether the statements require an independent CPA audit under the Revised Corporation Code and applicable SEC rules.

Preparation workflow

1. Confirm the fiscal year, entity classification and filing schedule.
2. Close the books and reconcile material balances.
3. Prepare financial statements and required notes.
4. Determine whether an independent audit is required.
5. Complete management representations and supporting schedules.
6. Obtain the required signatures and corporate approval.
7. File through the current SEC eFAST route.
8. Retain the filed copy, receipt and acceptance evidence.

Possible attachments

The current SEC rules, tax status and company classification may require auditor reports, schedules, sworn statements or other attachments. Use the current official checklist rather than copying a prior-year package.

Deadline warning

SEC schedules may be organized by fiscal year, registration number or current circular. BIR filing obligations are separate. Verify both calendars.

Common failures

• Figures inconsistent with the GIS or books
• Missing signatures or attachments
• Using a superseded format
• Assuming SEC and BIR deadlines are identical
• No evidence that the upload was accepted

Sources and review

• Republic Act No. 11232, reports and financial statements
• SEC official website
• SEC eFAST

Verified 22 September 2026. Confirm the current schedule and checklist before filing.