Can a company file AR after sending Accounts to members?

This rule applies to private companies with FYE after 31-Aug-2018.

Under the Companies (Amendment) Act 2017, private companies are exempted from holding AGMs if they send their financial statements to members within 5 months of the financial year end (FYE).

The company can file its Annual Return (AR) once the Financial Statements has been sent to all of the members of the company within 5 months of the financial year end (FYE).

What would happen if any member or Auditor requests to hold AGM after filing AR?

• The company’s director must arrange for AGM within 14 days upon request by any member or Auditor.
• Then the company must notify the Registrar of the Notification of AGM Date within 14 days from the AGM date.
• In case company requires more time to prepare for AGM then can apply with the Registrar for extension of timing for holding AGM which is subject to fees and approval.