Q13. The Directors should prepare the AFS within 6 months from the financial year end and the year end can be set at on the last of month (18 mnths) from the date incorporation under CA2016. This means that it can drag the accounts to be filed aft 24 months to SSM. What if the company is incorporated under CA 1965. Does this rule still apply or the company has to file the AFS within 18 months from the date of incorporation (if the company didn't adopt the constitution and still using the old M&A).