In terms of tax legislation, every business or trust needs to submit annual financial statements. Not all accountants are qualified to sign off certain entities such as Close Corporations, Trusts and Companies.
If your particular accountant does not qualify this is not necessarily a problem, as those that don't often work closely with an accountant that can fulfill these functions. As more qualified accountants tend to charge more, it could be cost effective to use a more economical person for the other tasks and a professional just to check over it and perform the formalities.
Due Dates for Annual Financial Statements