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Hi. I am currently doing topic 8 and the company I choose has yet to publish their annual report 2019.So can I use annual report 2018 as the latest financial statement for part 3 since the information pack say 90 days publicly available .
Unless the annua lreport for 2019 is now in the public domain you are not obliged to use it so 2018 would be the lastest one for Topic 8 (as you have correctly interpreted from the Information Pack)
Please consult the Information Pack and in particular re-read ‘ the 90 day rule’ – anything after 1st Feb would fall within 90 days of 1 May so you can disregard
The choice is then down to you -I.e. you may use more recent financial statements if you want but it is not obligatory
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