Correction, November 2026: this article is out of date. Since 2022 every IBC must send its accounting records to its registered office in the Seychelles twice a year and keep them there for at least seven years (sections 174 and 175). Most IBCs must also file an annual financial summary with their registered agent within six months after the end of the financial year. We prepare this with you. IBC Act §174 →
No obligation for accounting accounts
Accounting records
Does an IBC have to file accounting accounts?
No, there is no requirement to prepare or file your IBC accounting accounts in Seychelles. The authorities will not ask for them.
You can find more and further information in our Lexicon/Glossary or in the IBC Act.
