# Singapore Annual Return & Secretarial Compliance

> Singapore private companies file an annual return with ACRA within seven months after their financial year-end, prepare financial statements (audited unless exempt as a small company), and hold an AGM within six months of year-end unless they dispense with it. Statutory registers — members, directors, controllers — must be kept up to date by the company secretary.

Practice: Singapore Business Services — https://www.industax.com/services/singapore-business/

Small companies meeting the size criteria can be exempt from audit, but still need compliant financial statements, sometimes filed in XBRL format.

We coordinate secretarial and accounting work with partner providers and keep the Indian parent's reporting aligned.

## Key facts

| Item | Detail |
| --- | --- |
| Annual return | Within 7 months of year-end |
| AGM | Within 6 months (private companies may dispense) |
| Audit | Unless small-company exemption applies |
| Registers | Members, directors, controllers |

## Who needs this

- Singapore private companies
- Foreign-owned Singapore subsidiaries
- Companies changing directors or shareholders

## What's included

- Annual return
- AGM or resolutions
- Financial statements coordination
- Register updates

## Documents

- Financial statements
- Shareholder and director details

## Process

1. **Close** — Accounts prepared.
2. **Approve** — AGM or written resolutions.
3. **File** — Annual return with ACRA.

Work that legally requires a Singapore corporate service provider is signed by a partner professional; Indus Tax coordinates it.

## FAQs

### What is a small company for audit exemption?

A private company meeting at least two of three criteria — revenue up to S$10 million, total assets up to S$10 million, and up to 50 employees — for the immediate past two financial years.

### Is a company secretary mandatory?

Yes, within six months of incorporation, and the secretary must be ordinarily resident in Singapore.

### What if the annual return is late?

ACRA imposes late lodgement penalties and can take enforcement action against directors.

## Official sources

- ACRA Singapore: https://www.acra.gov.sg/

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Canonical page: https://www.industax.com/services/singapore-business/singapore-annual-compliance
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.