Which Financial Statements do I need to use for my RAP?
For topic 8 and topic 15, you are required to 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 or organisation the requirement is that:
- You must use the last 3 years’ accounts available 90 days before the start of the submission period.
- You may choose to use the last 3 years’ accounts and any other information that becomes available at a later date.
Please see below the financial statement’s guidelines:
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.