Compliance
When Does Your Mauritian Company Need an Audit?
Not every company needs a full statutory audit. Know the thresholds.
Statutory audit thresholds
Small private companies below turnover, assets and headcount thresholds can opt out. Public interest entities and GBCs must always be audited.
Auditor independence
Auditors must be independent, licensed by the FRC, and rotated periodically for public interest entities.
Cost planning
Audit fees typically 0.1-0.5% of turnover, more for complex groups. Get quotes early — audit season (July-Dec) sees prices spike.
Non-audit services
Your auditor cannot also do your bookkeeping. Keep advisory and audit engagements separate.
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