The Securities and Exchange Commission (SEC) has posted in its website SEC Memorandum Circular No. 16, Series of 2013 dated September 13, 2013 setting forth the schedule of filing of the annual financial statements of companies with fiscal year ends December 31, 2013.
| Filing Date | Last Digit of SEC Registration/License |
| April 14, 15, 16, 17, 18 | “1” , “2” |
| April 21, 22, 23, 24, 25 | “3” , “4” |
| April 28, 29, 30, May 2 | “5” , “6” |
| May 5, 6, 7, 8, 9 | “7” , “8” |
| May 12, 13, 14, 15, 16 | “9” , “0” |
The schedule was issued to maintain organized and orderly filing of annual financial statements. All corporations may file their AFS regardless of their last numerical digit of their registration or license number prior to April 14, 2014. On the other hand, late filing shall be accepted starting May 19, 2014, subject to prescribed penalties.
Also, SEC Memorandum Circular No. 16 reminds the AFS filers that SEC will not accept AFS, other than consolidated financial statements, unless stamped “Received” by the Bureau of Internal Revenue or Authorized Agent Banks. 
The SEC will pre-screen the AFS and its attached components and failure to comply with any formal requirements under SRC Rule 68, shall be considered a sufficient ground for the denial of the receipt of the financial statements. The acceptance of the AFS, however doesn’t mean that the financial statements may no longer be subjected to fines that may be imposed for any material deficiency or misstatements.
Bong Corpuz & Co. CPAs 