Section 92 - Annual return

Companies Must File Annual Return Detailing Key Information Within 60 Days of AGM; Penalties for Non-Compliance

Every company must prepare an annual return detailing its registered office, business activities, shareholding, members, directors, meetings, remuneration, penalties, compliance certifications, and foreign institutional investor holdings. This return must be signed by a director and company secretary, or a company secretary in practice, and filed with the Registrar within 60 days post-annual general meeting. Non-compliance results in financial penalties. Listed companies require certification by a practicing company secretary. Companies must also disclose the annual return on their website. Special provisions apply for One Person and small companies, allowing for an abridged return format.