Listed Companies: Deadlines for AGMs & Accounts

Mizen editorial team · published 30/10/2026 · checked 30/10/2026 · Translation; the French version is authoritative

When must a listed company publish its accounts, hold its annual general meeting, and pay its dividend? Two texts set the calendar: the Commercial Companies Code (Code des sociétés commerciales), for any public limited company (société anonyme), and Law No. 94-117 (loi n° 94-117) on the financial market, for companies making a public offering.

Every société anonyme: AGO within 6 months

A société anonyme holds its annual general meeting (assemblée générale ordinaire - AGO) at least once a year, within 6 months following the close of the financial year. The approval of financial statements is null and void if it is not preceded by the presentation of the statutory auditor's (commissaire aux comptes) reports.

The AGO is convened by a notice published in the JORT and in the Official Journal of the RNE (Journal officiel du RNE), at least 21 days before the meeting.

The approved dividend is paid no later than 3 months after the meeting, unless decided otherwise unanimously; the limitation period for dividend claims is 5 years. Amounts and dates appear in the dividends section; the guide reading a dividend notice explains each item.

Listed companies: the actual deadline is 4 months

For a company that makes a public offering, the decisive deadline is not that of the AGO. It must file the agenda, draft resolutions, financial statements, management report, and statutory auditor's reports with the CMF and the Stock Exchange no later than 4 months after the financial year-end and at least 15 days before the AGO: the earlier of the two dates applies.

Within the same timeframe, it publishes its annual financial statements with the full text of the statutory auditor's opinion in the CMF Official Bulletin (Bulletin officiel du CMF) and in a Tunis daily newspaper. For a financial year ending 31 December, the deadline is therefore 30 April. Mizen reports these financial statements on its results page.

For an extraordinary general meeting (AGE), the file is submitted 15 days before the meeting.

Example: financial year ending 31 December

• AGO scheduled for 26 May: accounts filed and published no later than 30 April; notice in the JORT no later than 5 May (21 days prior).
• AGO scheduled for 20 April: filing must take place no later than 5 April (15 days prior), earlier than 30 April.
• AGO held no later than 30 June; if held on that day, dividend paid no later than 30 September.

Dates announced by companies are listed in the Mizen calendar.

After the general meeting

After the meeting, two deadlines:

1. within 4 business days following the AGO: filing of the resolutions, the balance sheet after appropriation of profit, and the shareholder list, in particular;
2. within 30 days following the AGO: publication of the resolutions, the statement of changes in equity, and the balance sheet after appropriation of profit.

Press releases published by companies are covered on the Mizen news feed.

During the year: quarters and half-years

• Quarterly activity indicators: these are communicated no later than 20 days after the end of each calendar quarter. For a company closing its financial year on 31 December, the deadlines are 20 January (4^th quarter of the preceding year), 20 April, 20 July, and 20 October. These indicators are unaudited.
• Half-year interim financial statements: accompanied by the statutory auditor's report, they are published no later than 2 months after the end of the first half-year, i.e. 31 August for a financial year aligned with the calendar year.

Frequently asked questions

What is the deadline for listed companies to publish financial statements?

For a listed company closing on 31 December, 30 April: no later than 4 months after year-end, simultaneously with the filing with the CMF and at least 15 days before the AGO. The accounts are published in the Bulletin officiel du CMF and in a Tunis daily newspaper, with the full text of the statutory auditor's opinion.

What is the deadline for holding the annual general meeting (AGO) in Tunisia?

Under the Commercial Companies Code, 6 months after the close of the financial year, i.e. 30 June at the latest for a financial year ending 31 December. For a listed company, the publication of financial statements remains subject to the shorter 4-month deadline.

When do companies publish their quarterly activity indicators?

No later than 20 days after the end of each calendar quarter: 20 January, 20 April, 20 July, and 20 October for a financial year aligned with the calendar year. These indicators are unaudited.

When do listed companies publish their results?

Quarterly indicators within 20 days following each quarter, half-year financial statements no later than 31 August, annual accounts no later than 4 months after year-end (30 April for a 31 December close). Resolutions and the balance sheet after appropriation of profit are published within 30 days following the AGO.

What is the notice period for convening the AGO?

At least 21 days before the meeting, via a notice in the Journal officiel de la République tunisienne (JORT) and the Journal officiel du Registre national des entreprises (RNE).

• Code des sociétés commerciales (version consolidée CMF avec la loi 2019-47) — art. 275, 276 et 288
• Loi n° 94-117 du 14/11/1994 portant réorganisation du marché financier (modifiée par la loi 2005-96) — art. 3, 3 bis à 3 quinter, 21 et 21 bis

General information; not tax advice and not an investment recommendation.