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