Requirements for Change of Business Address - SEC

(Required if the company is operating for more than a year)

1. Latest Due Financial Statements (FS)

A. Stock Corporations (with P50,000 or more Paid-in Capital)
a. Duly stamped “received” by BIR and SEC
b. In two year comparative format
c. Audited by a CPA duly accredited by Board of Accountancy or the SEC
d. Must contain the following components required under Rule 68 of the
Securities Regulation Code, as amended:
i. Statement of Management’s Responsibility signed by the Chairman of
the Board, CEO/President, Treasurer/CFO, Comptroller
ii. Auditor’s Report
iii. Balance Sheet
iv. Income Statements (If not for profit; Statement of Activities)
v. Statement of Cash Flows
vi. Statement of Changes in Equity
vii. Notes to Financial Statements
viii. Supplemental Written Statement of External Auditor
B. Non Stock Corporations
a. Corporation with annual gross receipts of P 100,000 or more/total assets of
P500,000 or more, the FS must be audited and shall contain all the attachments
required for stock corporations with more than P50,000 paid-up capital
b. Those with gross receipts less than P100,000/total assets less than P500,000, the
FS must be certified under oath by the President and Treasurer
2. Latest Due General Information Sheet (GIS)
3. Copy of Certificate of Incorporation, Articles of Incorporation and By-Laws
4. Copy of Latest Approved amendment/s of Articles of Incorporation and By-Laws (if any)
· This is required only if the company already has previous amendments
5. Registration of Stock and Transfer Book/Membership Book
6. Current or Amended Articles of Incorporation and By - Laws