This document outlines the annual statutory requirements and timeline for Singapore companies, including filing management accounts, financial statements, tax returns, and annual returns. Key deadlines include filing estimated chargeable income to the IRAS, holding an annual general meeting, and submitting the annual return to ACRA. The financial audit requirement varies depending on whether the company meets the criteria to be exempted as a small company.

1. ANNUAL STATUTORY REQUIREMENT FLOW CHART
Incorporation
Date
Financial Year
End Date (FYE)
Management
Account
(e.g. Balance Sheet
and Profit & Lost)
Financial Statement
With Director’s
Report
Estimated
Chargeable Income
(ECI)
File to IRAS
Annual General
Meeting
(AGM)
Tax Return Filing
File to IRAS
Annual Return Filing
(AR)
File to ACRA
Maintain
Accounting
Record
(e.g Receivable,
payable)
Time Line
Preparation / Filing
of XBRL **
** XBRL is only applicable to
companies with accumulated
losses greater than equity or
companies with a corporate
shareholder.
Financial Audit *
Auditor will help to
prepare financial
statement
* Company that meets 2 out of 3 ‘small
company’ criteria is exempted from audit.
The criterias are:
1. Total annual revenue less than S$10 million
2. Total assets less than S$10 million
3. Number of employees less than 50
(For Singapore Company with corporate
shareholder, the criteria assessment will
include the group companies)
Done by Accountant
Done by Company Secretary
Done by Tax Agent