Annual return obligations: filing, signing and certification requirements with penalties for non compliance under companies law Companies must prepare an annual return in the prescribed form recording particulars as at the financial year end (including office, activities, group relationships, securities, indebtedness, members and officers, meetings, remuneration, penalties, compliance certifications and foreign institutional investor holdings). The return must be signed as prescribed and, where required for listed or prescribed companies, certified by a company secretary in practice. An extract must appear in the Board's report. The company must file the return with the Registrar within thirty days of the annual general meeting or its due date, with prescribed fees; statutory penalties apply for non filing and for improper certification.