Annual returns
Provide details of the latest management committee for the year and submit a copy of the accounts.
Last updated on 10 September 2026
An Annual Return is a mandatory yearly submission that enables the Registry of Societies (ROS) to maintain up-to-date records of a society, its management committee and its financial information.
What you should know
Under Regulation 7(1) of the Societies Regulations, a society must submit its Annual Return within one month after its Annual General Meeting. If no Annual General Meeting is held, the society must submit its Annual Return 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.
The accounts must comprise an Income and Expenditure Statement and a Balance Sheet. They must be audited and duly certified by the society’s auditor where the society’s gross income and gross expenditure are $500,000 or below. Where the society’s gross income or gross expenditure exceeds $500,000, the accounts must be audited and duly certified by a qualified company auditor, in accordance with Regulations 4(1)(b) and 7(1)(b) of the Societies Regulations.
What information you need
Submit your society’s Annual Return online via ROS eServices using a valid Corppass account linked to the society (opens in new tab). If you need a Corppass account or access to ROS eServices, contact the society’s Corppass Administrator. The Annual Return should provide:
the latest information on the society and its management committee; and
a copy of the society’s audited and duly certified Statement of Accounts for its last financial year.
The “Reporting Period for Statement of Accounts From and To” fields will be pre-populated based on the society’s last submitted Annual Return. Review the pre-populated dates and amend them if they do not reflect the actual financial period being reported.
The “Reporting Year of Annual Returns” will be populated automatically based on the year of the “To” date and cannot be edited manually. For example, if the pre-populated period is in 2020 but the society wishes to report for 1 April 2024 to 31 March 2025, amend the “From” date to 1 April 2024 and the “To” date to 31 March 2025. The reporting year will then be automatically populated as 2025.
The President, Secretary and Treasurer are required to verify and submit the Annual Return online.
The audited and duly certified Statement of Accounts should be attached in .docx, .pdf, .png or .jpg format. The file size of each attachment must not exceed 5MB.
Submission for Annual Returns user guide [PDF, 1.1 MB] (opens in new tab)
What to expect
Upon receipt of the Annual Return, the Registry of Societies will process the submission and, where necessary, seek further clarification from the society.
Applicants can log in to our e-services (opens in new tab) to check on the status of their application. If the status is reflected as “Filed”, the Annual Return has been successfully processed, and no further action is required. The submission is considered completed and closed.