Who must submit FAS?
Company / CC not required to file AFS, i.e.
Not a mandatory audit
Thus, a VOLUNTARY audit
Company / CC that is subject to a voluntary audit and chooses not to file a copy of audited / reviewed AFS as per Reg 30(3)
Disclaimer:
Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.