Non-resident individuals aren’t generally required to file audited financial statements with the Cypriot tax authorities; they’re only taxed on income derived from sources within Cyprus, and this income typically isn’t subject to audit.However, there are a few cases where a non-resident individual may be required to file audited financial statements, such as if they are considered to have a permanent establishment in Cyprus.In these cases, the audited financial statements would be used to verify the individual’s income and ensure that they are complying with Cypriot tax laws.