GSL / Foreign Companies Audit / Audit Vanuatu

Vanuatu company audit, financial statements, accounting, consulting in Vanuatu

If a company fails to comply with recordkeeping requirements, it will be assessed a fine of 25 USD for each day from the time the violation is discovered until it is corrected.

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Service packages Legislation Tax System Audit Services
Preparation and submission of accounts
100-400 USD per hour
Audit of financial statements

(voluntary audit)

from 3 000 USD
Preparation of audited financial statements (for licensed companies, for CFC purposes)
100-400 USD per hour

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General information

According to article 63 “Accounting Books and Records”, all companies incorporated in Vanuatu must keep accounting records and books to reliably reflect the company’s financial position.

Copies of all source documents, registers, meeting minutes and resolutions must be kept either at the company’s address or in any other place where director deems necessary.

Liability for non-compliance with law requirements

In the case of failure to comply with the requirement to keep accounting records, the company will be imposed with a penalty of 25 USD for each day from the time of disclosure of the violation to the time of its removal.


Audit is not required.

Consolidated accounts

There is no requirement to prepare a consolidated report.

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