The National Board of Accountants and Auditors (NBAA) is hereby inform all audit firms, accountancy practitioners and the public at large of the following updated submission requirements for audited financial statements through NBAAVN System.

1. Extension of Backlog Submission Deadline
This is to notify the audit firms and the general public that the deadline for submitting all backlog audited financial statements (Financial statements for the year ended in/between 2022 and 2024 - inclusive) has been extended to 31st January 2026.
Audit firms are required to complete all outstanding backlog uploads by this date. submissions received after this deadline will be considered as current financial statements hence required to fulfill all conditions for submission of financial statements including making payment for submission fee.

2. Submission of the Current Financial Statements
It is also hereby announced that, the submission of current Audited Financial Statements (Audited financial statements for the year ended anytime/period in 2025 and beyond) to continue in line with Technical Pronouncement No. 3 of 2025.
Audit firms are reminded to adhere to the NBAAVN System requirements and comply with the new timelines to ensure smooth processing and regulatory compliance.

For further information and clarification please contact:

EXECUTIVE DIRECTOR
NATIONAL BOARD OF ACCOUNTANTS AND AUDITORS