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

For topics 4, 5 and 8 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