Here’s a refined, country-by-country breakdown specifying which types of companies must file financial statements and the types generally exempt from these requirements, to help you gain a comprehensive understanding:

Europe

• United Kingdom: All limited companies (private and public) must file with Companies House. Sole proprietorships and partnerships are typically exempt unless they are limited liability partnerships (LLPs).
• Ireland: Limited companies file with the Companies Registration Office (CRO), while sole proprietorships and partnerships are exempt unless LLPs.
• France: All companies except sole proprietorships must file with the Commercial Court registry. Filing is required for sociétés anonymes (SAs), sociétés à responsabilité limitée (SARLs), and other corporate forms.
• Germany: Public companies, large private companies, and GmbHs (limited liability companies) must file with the Bundesanzeiger (Federal Gazette). Small companies under specific turnover and employee thresholds are exempt.
• Italy: All companies with limited liability, including SRLs and SpAs, must file with the local Chamber of Commerce. Partnerships and sole proprietorships are exempt unless they surpass specific size thresholds.
• Spain: Public and private limited companies (SAs and SLs) must file with the Mercantile Registry. Sole proprietorships and partnerships are generally exempt.
• Netherlands: Dutch limited companies (BVs and NVs) are required to file with the Dutch Chamber of Commerce. Small sole proprietorships and partnerships are exempt.
• Sweden: All companies except sole traders are required to file with the Swedish Companies Registration Office.
• Denmark: Limited companies (A/S and ApS) must file with the Danish Business Authority. Sole traders are exempt.
• Norway: Limited companies (AS and ASA) are required to file with the Norwegian Register of Business Enterprises. Sole proprietorships are generally exempt.
• Finland: Public and private limited companies must file with the Finnish Patent and Registration Office. Sole traders are exempt.
• Belgium: All companies with limited liability (e.g., SA, SRL) must file with the Central Balance Sheet Office. Partnerships and sole traders are typically exempt.

Americas

• United States: Public companies file with the SEC. Private companies are not required to file, though certain industries (e.g., banking) may have specific requirements at the state level.
• Canada: Public and large private companies file with provincial registries or the Canada Business Corporations Act (CBCA) if federally incorporated. Small private companies are generally exempt.
• Brazil: Publicly listed companies must file with the Brazilian Securities Commission (CVM). Only companies registered as S.A. (Sociedade Anônima) for public offerings are required to file. Small private companies are exempt.
• Argentina: All S.A. companies must file with the Inspección General de Justicia (IGJ). Private limited companies (SRLs) may be exempt if they meet specific criteria.
• Chile: Public companies are required to file with the Superintendencia de Valores y Seguros (SVS). Small private companies are generally exempt.
• Mexico: Public companies file with the National Banking and Securities Commission (CNBV). Small private companies are typically exempt unless they engage in regulated sectors.

Asia

• India: All private and public companies must file with the Ministry of Corporate Affairs (MCA). Sole proprietorships and partnerships are exempt.
• China: Public companies and larger private enterprises are required to file with the State Administration for Market Regulation (SAMR). Small private businesses are generally exempt unless they operate in regulated industries.
• Japan: Publicly listed companies are required to file with the Ministry of Finance and the Tokyo Stock Exchange. Smaller, privately held companies are generally exempt.
• Hong Kong: Private limited companies must file with the Companies Registry, while sole proprietorships and partnerships are exempt.
• Singapore: Private limited companies file with the Accounting and Corporate Regulatory Authority (ACRA). Sole proprietorships and partnerships are exempt.
• South Korea: Publicly listed and large private companies are required to file with the Financial Supervisory Service. Small private companies are exempt unless operating in regulated industries.
• Malaysia: Private limited companies (Sdn Bhd) file with the Companies Commission of Malaysia (SSM). Partnerships and sole proprietorships are generally exempt.
• Thailand: Limited companies (PLCs and private limited) file with the Department of Business Development (DBD). Sole proprietorships and partnerships are exempt.
• Philippines: All corporations (public and private) file with the Securities and Exchange Commission (SEC). Partnerships and sole proprietorships are exempt unless they operate in regulated sectors.
• Vietnam: Public companies file with the Ministry of Finance. Private limited companies are typically exempt.
• Indonesia: Publicly listed companies must file with the Indonesia Stock Exchange (IDX). Private companies are exempt unless engaged in regulated industries.
• Bangladesh: Limited companies file with the Registrar of Joint Stock Companies and Firms. Sole proprietorships and partnerships are exempt.

Oceania

• Australia: Public companies and large proprietary companies must file with the Australian Securities and Investments Commission (ASIC). Small proprietary companies are generally exempt unless they meet specific thresholds.
• New Zealand: Large companies, both private and public, must file with the Companies Office. Small private companies are exempt unless they surpass certain revenue or employee thresholds.

Middle East

• United Arab Emirates: Free zone entities, particularly in Dubai International Financial Centre (DIFC) and Abu Dhabi Global Market (ADGM), are required to file. Other entities may not need to file, especially outside free zones.
• Saudi Arabia: Publicly listed companies must file with the Capital Market Authority. Private companies are typically exempt unless they operate in regulated industries.
• Qatar: Publicly listed companies file with the Qatar Financial Markets Authority. Private entities are exempt.

Africa

• South Africa: Public and large private companies must file with the Companies and Intellectual Property Commission (CIPC). Small private companies are generally exempt unless they meet certain criteria.
• Nigeria: Public companies are required to file with the Corporate Affairs Commission (CAC). Small private companies are typically exempt.
• Kenya: Limited companies must file with the Registrar of Companies. Sole proprietorships are exempt unless in regulated sectors.
• Egypt: Public companies and larger private enterprises are required to file with the General Authority for Investment. Small private companies are exempt.

This list includes the primary requirements but may vary for companies in regulated sectors (like finance and banking), where additional reporting obligations often apply.