What is Statutory Reporting? Understand Its types & Importance

statutory reporting

Statutory reporting is like following a recipe for success in business.

It’s a way of sharing crucial information about the company’s finances with authorized people, including investors, regulators, and stakeholders.

But instead of ingredients, statutory reporting involves financial statements, tax returns, and other important documents that reveal the overall health and performance of your company.

Let’s have a detailed look at statutory reporting in detail.

What is Statutory Reporting?

Statutory reporting can be generalized as legal requirements for a company or organization to submit financial and non-financial information to government or regulatory bodies. The purpose is to access and ensure compliance with law, and regulations, and maintain transparency to investors, shareholders, and the general public.

It’s crucial to report statutory in a timely and accurate manner to maintain trust & credibility in the organization, avoid legal penalties, and ensure good governance practices are followed.

Importance of Statutory Reporting

Statutory reporting is crucial to ensure transparency, accountability, and governance of companies and organizations. Let’s have a look at some key importance of statutory reporting:

Compliance with Laws & Regulations

Statutory reporting is a critical element to prove your business abides by all laws and regulations. In case of failure, it can result in legal penalties, fines, and reputational damage.

Accountability and Transparency

Statutory reporting promotes transparency by providing stakeholders with a clear picture of the company’s overall financial performance, governance structure, and risk management practices.

Improved Performance

The procedure to prepare statutory reports allows organizations to evaluate their operations, identify areas of improvement, and implement best practices. This ultimately leads to better financial performance and long-term sustainability.

Types of Statutory Reporting

Financial Statements

A financial statement is a broad term that includes the following:

It’s crucial for all publicly traded companies, private companies, and other organizations to prepare and file financial statements to authorized regulatory bodies. I.e. SEC (Securities & Exchange Commission) in the US.

Tax Returns

Both companies and individuals are required to file tax returns with authorized tax authorities, such as the IRS (Internal Reserve Service) in the US. A tax return is important since it provides information about an entity’s income, expenses, and tax liability.

Annual Returns

Some jurisdictions require companies to file annual returns with the registrar of the company or other governing bodies. Through annual returns company’s ownership structure, directors and share capital can be determined accurately.

Statutory Declarations

It’s a written statement that is sworn to be true and accurate and verifies compliance with certain rules and regulations. For instance, a company may be required to submit statutory declarations about compliance with environmental or labor laws.

Audited Accounts

Some jurisdictions require companies to have their financial statements audited by independent auditors before filing them with authorities. It’s an effective way to ensure that financial statements accurately reflect the performance and financial position of the organization.

Challenges in Statutory Reporting

Aggregating and Preparing Data From Multiple Sources

Statutory reporting demands the aggregation of data from multiple sources to generate accurate reports. This becomes challenging for organizations without a robust ERP system in place or their individual systems do not integrate well with each other.

Moreover, relying on manual processes to generate reports is prone to errors in the data.

Complexity of Laws and Regulations

The requirements of statutory reporting can be really challenging, especially for companies operating in multiple jurisdictions. While it can be really difficult to keep track of changing laws and regulations, failure to do so can result in penalties.

Lack of Standardization

Since different countries have different statutory reporting requirements, it can be difficult for organizations operating in multiple countries to maintain consistency and comparability across their reports.

Statutory Reporting vs Management Reporting

Statutory reporting and management reporting are two different types of reporting with distinct purposes. While statutory reporting refers to the financial report for investors, banks, and regulators, management reporting is for internal use including CEOs, owners, and management.

Moreover, statutory reporting is prepared in accordance with GAAP (General Accepted Accounting Principles) & IFRS (International Financial Reporting Standards), whereas, management reporting includes performance metrics, key performing indicators, sales forecasting, etc.

Conclusion

With Accurate and timely reporting you not only fulfill legal obligations but also provide stakeholders with valuable information. With the advent of technology, the process of statutory reporting has become more efficient and cost-effective.

Cloud-based solutions, automation tools, and outsourcing services have made it easier for companies to manage their reporting requirements without sacrificing accuracy or timeliness. Need statutory reporting services? Get in touch with us.