Because of Monaco’s particular situation, annual accounts, far from being a mere formality, must be presented in a particular way.
The level of obligation also varies depending on the type of activity.
Preparation of the annual accounts therefore takes each company's specific aspect into consideration, and is carried out in a number of stages:
- Reviewing the accounts
- Preparing a plan and a memorandum
- Analysing the company's tax situation and its possible options
- Carrying out a balance sheet interview, during which the various options are decided on following an analysis of the results for the tax year, and after the objectives to be reached during the new tax year have been defined