Seychelles – Accounting Record Requirements – Reminder

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Further to our e-news of 3 September 2021, commencing 6 February 2022, every Seychelles company is required to send a copy of its accounting records twice annually to be kept at its registered office in Seychelles; and the accounting records relating to transactions or operations in the past 7 years to 31 December 2021 must be kept in Seychelles by 6 February 2022 (i.e. Seychelles companies that exist prior to 2015, accounting records from 1 January 2015 to 31 December 2021 are required). For details, please refer to our above-mentioned e-news. 

An entity that contravenes section 175 of the International Business Companies Act 2016 (the “Section”) shall be liable to a penalty fee not exceeding US$10,000; a director who knowingly permits a contravention under the Section shall be liable to a penalty fee not exceeding US$10,000.

If you have any questions regarding the above, please feel free to contact your Sertus Client Services Representative or contact us at


Kindly note that this e-news is not exhaustive but just intended to provide a general reference. This is not a legal advice and should not be regarded as a substitute for a specific legal advice that meet your circumstances. Sertus does not accept any responsibility for any errors or omissions of the contents of this e-news.

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