Section 161 - Further provisions regarding annual return and certificate to be annexed thereto.

Annual return signature requirements and accompanying certificate must confirm accuracy, share transfer records, and private company limits.

Section 161 requires that the copy of the annual return filed with the Registrar be signed by specified officers (director and manager or secretary, or two directors with one being the managing director), with listed companies additionally requiring signature by a whole time practising secretary. A certificate signed by the return signatories must state that the return correctly and completely records facts as at the annual general meeting, that transfers and issuances have been appropriately recorded, and, for private companies, that no public invitation to subscribe has been issued and any excess members fall within statutory exceptions.