Mauritius Authorised Company (“AC”) is a private company registered under the Companies Act 2001 and licensed by the Financial Services Commission (“FSC”).

It conducts business principally outside Mauritius or with such category of persons as may be specified in the FSC Rules and in a currency other than the Mauritian rupee.

Permissible activities an AC can undertake include investment holding, property holding, international trade, management and consultancy, IT related services, logistics, marketing, trading and as a Special Purpose vehicle (SPV).

An ‘authorised’ company which has been defined as follows:

• the company is controlled by a majority of shareholders with beneficial interest who are not citizens of Mauritius;
• the activities of the Company are being conducted principally outside Mauritius; and
• the company has its central management and control outside Mauritius.