Which Financial Statements do I need to use for my RAP?

For topics 4, 5, 8, 17 and 20, you should use the most current financial statements that are available at least 90 days before the start of the submission period.

For your first submission or resubmission involving a new topic and/or organisation the requirement is that:

  • You should use the 3 most current years of financial statements available 90 days before the start of the submission period.
  • You may choose other information that becomes available at a later date.

When resubmitting, it is not necessary to use the latest financial statements provided you resubmit within any of the next 4 periods following your original submission.

This ONLY applies if you are resubmitting on the same topic and organisation. If you have changed the topic and/or organisation, you MUST use the latest financial statements.

Anna