Annual Compliances


A company is required to hold an Annual General Meeting (AGM) on yearly basis and lodge the annual return and audited accounts of the company to SSM within one month from the date of AGM of the company. A company is also required to update SSM when there are any changes in the particulars of directors, secretary, manager of the company, change of registered office address or any matter relating to share capital of the company.

Annual General Meeting (AGM)

Section 143 (1) of the Companies Act 1965 requires a company to hold its first AGM within 18 months from the date of incorporation and for subsequent AGM must be held within 15 months from the last AGM. The company may make an application for an extension of time to SSM, if there is any special reason acceptable to SSM, to extend the 15 months or 18months period. Application is made by Form 51A.

Annual Return

Section 165 of the Companies Act 1965 requires all companies to lodge the annual return within one (1) month from the date of AGM.


Section 167 of the Companies Act 1965 requires that every company and the directors and managers thereof to keep such accounting and other records that would enable true and fair profit and loss accounts and balance sheets to be prepared from time to time. These accounts must be prepared in accordance with the approved accounting standards.

As required under section 169 of the CA, these accounts must be tabled at the AGM. For the company’s first accounts, it must be laid within 18 months after its incorporation. Subsequent accounts must be tabled in every calendar year at an interval of not more than 15 months. The accounts must be made up for the period since the preceding account to a date of not more than six (6) months before the date of the AGM.


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