How are the AGM and Annual Return deadlines calculated?

A private company must hold its AGM within 6 months after the financial year end (FYE) and file the Annual Return within 7 months of FYE. Since the 2018 filing reforms, AGM and Annual Return deadlines are anchored to the financial year end (FYE). Non-listed private companies must hold the Annual General Meeting (AGM) within 6 months after FYE and file the Annual Return (AR) with ACRA within 7 months after FYE. Listed companies have shorter windows (4 months for the AGM and 5 months for the AR). Eligible private companies may be exempt from holding an AGM if they send financial statements to all members, or if they are dormant/exempt and meet the conditions. The Annual Return confirms company particulars, share capital and financial-statement status. Late filing of the AR incurs escalating penalties and directors may be held responsible, so schedule from the FYE date.