The minimum number of directors is one, who should be an individual. There should be at least one director who is ordinarily resident in Mauritius.
The minimum number of shareholders is one, who can be an individual or a company.
Registers of shareholders, directors and charges must be kept by the company secretary who must be in Mauritius.
Fractional shares are permitted. A company need not have a constitution.
Annual audited accounts must be filed with the FSC within six months of the close of its financial year. Where the accounting reference date is not yet known, this must be relayed to the FSC within 30 days of the date of the application. Where the accounting date is other than 30 June, this must be notified to the Registrar of Companies.