Does a company require audited results to pay interim dividend?

A company is not legally required to have audited results to pay an interim dividend; however, it must ensure that it has sufficient profits and cash flow to support the distribution. The decision to pay an interim dividend is typically made by the board of directors, who may consider unaudited financial statements for this purpose. Nevertheless, companies may choose to conduct internal reviews or seek limited assurance to ensure financial stability before declaring dividends.