Audit Requirements for Mauritian Companies
When your Mauritian company needs a statutory audit, who can perform it, and how audit interacts with tax filings and the Registrar.
Not every Mauritian company needs an audit — the Companies Act carves out small private companies below turnover, assets and employee thresholds. But GBCs, public interest entities and companies above the thresholds must be audited annually by a licensed auditor.
Small company exemption
Private companies whose turnover, total assets and number of employees fall below the statutory thresholds may qualify for the small-company audit exemption. All three tests must be met.
Mandatory audit
Public companies, GBCs, and companies above the thresholds must appoint a licensed auditor. Audited financials must accompany the annual return in most cases.
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