How to file your Audited Financial Statements (AFS)?

Last January 22nd of this year, the Securities and Exchange Commission (SEC) issued Memorandum Circular No. 3 Series of 2018 pertaining to the filing of Audited Financial Statements (AFS) and General Information Sheet (GIS).
Stipulated in this Memorandum Circular is the schedule of filing of these reports for this year. The schedule set by the Commission is number-coded (particularly for AFS) and is based on the last numerical digit of the Company’s SEC registration or license number.

For the complete schedule of the 2018 AFS filing, you can read it here.

All filers of GIS and AFS, irrespective of the number of reports they need to file at SEC, complying with the circularized SEC-issued number coding system of filing (for AFS only), may choose to file them through these options:

A. SEC Express Nationwide Submission (SENS)


1. Download the SEC Express Nationwide Submission (SENS) Checklist and Undertaking Form (SENS Form) form their website

2. Complete the form in its entirety with all the requisite details and sign it

3. Attach the checklist with signed undertaking to each report or document to be submitted

4. Enclose the documents and the accomplished checklist with undertaking in an envelope

5. Proceed to the nearest courier area for the offsite submission and necessary fees (service fee and courier fee).

B. Any Courier/Regular Mail


1. Download the SENS Form

2. Accomplish and sign the said form

3. Attach the checklist with the signed undertaking to each report to be submitted

4. Enclose all the documents in an envelope

5. Proceed to your choice of courier or post office

Please take note that the reckoning date of submission of AFS and GIS through courier is the date the courier has actually delivered the filed documents to SEC.

C. SEC Express Online Submission with or without return copy

All GIS and AFS, provided compliant with Memorandum Circular No. 2 series of 1996 may be filed in the SEC Express Online Submission.

The following are the requirements for this express method

1. Corporate Enrollment Procedure

2. User Designation Form

Outlined procedures on how to file reports through the SEC Express Online Submission can be retrieved through the Commission’s website

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