Ultimate Checklist: Documents You Need for AGM and Annual Return

In Singapore, every incorporated company must comply with two key annual obligations under the Companies Act — holding an Annual General Meeting (AGM) and filing the Annual Return (AR) with the Accounting and Corporate Regulatory Authority (ACRA).

Yet, for many small and medium-sized enterprises (SMEs), the real struggle isn’t just meeting the deadlines — it’s making sure all the right documents are prepared, signed, and filed accurately.

This checklist is designed to make your next AGM and AR submission stress-free, covering every document you’ll need and when to prepare it.

1. Start With the Financial Year End (FYE)

Your company’s Financial Year End (FYE) determines every compliance deadline:

• AGM: must be held within 6 months after the FYE.
• Annual Return (AR): must be filed within 7 months after the FYE.

Mark these two dates early in your compliance calendar. Missing them can lead to late filing penalties from ACRA, or even director disqualification for repeated non-compliance.

2. Core Documents Needed for the AGM

The AGM is where directors present the company’s financial health and governance updates to shareholders. To prepare properly, gather these essential records in advance:

a. Financial Statements

A complete set of financial statements for the financial year, prepared in accordance with the Singapore Financial Reporting Standards (SFRS).
Include:

• Statement of Comprehensive Income (Profit & Loss)
• Statement of Financial Position (Balance Sheet)
• Cash Flow Statement
• Notes to the Accounts
• Director’s Statement and Signatures
• Auditor’s Report (if the company is not exempt)

b. Directors’ Report

Summarizes the company’s performance, key financial figures, and any material changes since the last AGM.
This report must be approved and signed by at least two directors.

c. Audited or Unaudited Accounts

• Small companies or EPCs (Exempt Private Companies) may prepare unaudited accounts if they meet exemption criteria.
• Other companies must attach an auditor’s report confirming accuracy.

d. AGM Agenda and Notice to Shareholders

Issued at least 14 days before the AGM, this notice outlines meeting details and agenda items such as:

• Adoption of financial statements
• Declaration of dividends (if applicable)
• Appointment or re-appointment of directors and auditors
• Any special resolutions or other business

e. Minutes of the Previous AGM

Serves as reference for matters arising and ensures continuity in record-keeping.

f. Proxy Forms (if required)

If shareholders cannot attend the meeting, proxy forms authorize another person to vote on their behalf.

3. Documents Required for Annual Return (AR) Filing

Once the AGM is completed (or officially dispensed with under exemption), the next step is filing the Annual Return via ACRA’s BizFile+ portal.

You’ll need these documents and details:

a. Updated Company Information

Ensure all details are accurate:

• Registered office address
• Principal business activity
• Share capital and paid-up capital
• Particulars of directors, company secretary, and shareholders

b. Date of AGM

You’ll declare whether the AGM was held or exempted (for private companies that have dispensed with AGM).

c. Financial Statements in XBRL Format

Most companies must file financial statements in XBRL (eXtensible Business Reporting Language).
Depending on size and type, use the appropriate ACRA template:

• Full XBRL – for larger or public companies
• Simplified XBRL – for small private companies
• PDF attachment – if exempted under small company criteria

d. Confirmation of Solvency

EPCs that file simplified accounts must declare that the company remains solvent.

4. Internal Records to Keep Updated

Even if not filed with ACRA, the following registers must be maintained internally and made available upon request:

• Register of Members (shareholders)
• Register of Directors and Secretaries
• Register of Share Transfers and Allotments
• Company Constitution (updated version)
• Directors’ and Shareholders’ Resolutions passed during the year

Having these in order ensures smooth audits and transparency during future funding or restructuring rounds.

5. How ccMonet Simplifies the Process

Preparing AGM and AR documents manually can be overwhelming — especially for SMEs without a full-time finance team.

ccMonet helps streamline this process by combining AI bookkeeping with compliance readiness tools:

• Auto-organized financial records ready for AGM approval.
• Instant generation of director and shareholder summaries.
• Real-time financial dashboards that simplify report preparation.
• Secure document storage for resolutions, minutes, and filings.
• Support for XBRL-ready exports aligned with ACRA’s templates.

With ccMonet, both business owners and company secretaries can save time, minimize human error, and stay confidently compliant year-round.

6. Quick Recap: AGM & AR Document Checklist

Before the AGM

• Financial statements and directors’ report
• Audited or unaudited accounts
• AGM agenda and notice to shareholders
• Proxy forms (if applicable)
• Minutes from the previous AGM

After the AGM

• Signed resolutions and updated registers
• XBRL financial statements
• Confirmation of solvency (if EPC)
• Annual Return submission via BizFile+
• Internal record updates and safe digital storage

Final Thoughts

Annual compliance may seem routine — but it’s the foundation of a company’s legal credibility and good governance.

By following a clear checklist and keeping documentation organized throughout the year, you’ll find that preparing for your AGM and Annual Return is not only manageable but efficient.

👉 Simplify your financial and compliance workflow with ccMonet — the smarter way for SMEs to stay accurate, compliant, and ready for every filing season.

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