Which of the following documents must be filed with the registrar when a company is incorporated?

When a company is incorporated, one of the primary documents that must be filed with the registrar is the articles of association. The articles of association serve as the constitution of the company, outlining the rules and regulations governing the internal management of the company. This document specifies the rights and responsibilities of shareholders, directors, and other stakeholders, and it is essential for establishing the legal framework within which the company will operate.

Incorporation is a formal process that requires the registrar to ensure that all necessary documentation is in place, which is why the articles of association are crucial. They are often accompanied by other documents, such as the memorandum of association, but the articles are specifically required to outline the governance structure.

The other options listed, such as the annual return, share certificates, and financial statements, are important but are not required at the time of incorporation. An annual return is typically filed annually after the company is operational, share certificates are issued to shareholders post-incorporation, and financial statements are required for reporting purposes but are not part of the incorporation process.