Annual Returns

An Annual Return consists of the details of the management committee members holding office for the year and shall include a copy of the accounts (income and expenditure and balance sheet) of the last financial year of the society, duly certified by the society's auditors or a qualified company auditor in accordance with Societies Regulation 7(1)(b).

It is a requirement under the Societies Regulations for a society to submit its Annual Return within one month after the holding of their Annual General Meeting (AGM), or if no meeting is held, once in every calendar year within one month after the close of its financial year.

A society is required to refer to its constitution for its auditing requirements. Where the gross income or expenditure of the society exceeds $500,000 in that financial year, Section 4 of the Societies Regulations requires that the accounts be audited by a qualified company auditor.

A society is required to submit its Annual Return online at ROS eServices. The information provided in the Annual Return should contain:

The latest update on the society and its office bearers.

A copy of the statement of accounts (income and expenditure and balance sheet) of the last financial year of the society, duly certified by the society’s auditors or a qualified company auditor, in accordance with Societies Regulation 7(1)(b).

The current President, Secretary and Treasurer are required to verify and submit the application online. Statements of accounts duly signed by the society’s auditors or qualified company auditors should be attached in docx, pdf, png or jpg format. The file size of each attachment should not exceed 5MB.

Upon receipt of the Annual Return, the Registry of Societies will process the submission and where necessary, seek further clarification from the applicant. Applicants can log in to our e-services to check on the status of their application/submission.

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