ACRA Extension of Time: How to Get 60 More Days for Your AGM or Annual Return

An extension of time (EOT) from the Accounting and Corporate Regulatory Authority (ACRA) gives a Singapore company 60 more days to hold its annual general meeting (AGM), file its annual return, or both. You apply on ACRA's online filing portal, Bizfile, before the deadline, ideally at least 14 working days ahead, and pay $200 per application. There is no automatic extension: you must apply and be approved.

The annual return is separate from your corporate tax return to the Inland Revenue Authority of Singapore (IRAS), and this extension does not move any IRAS deadline. Below is an apply-by table for every month-end financial year end (FYE). Amounts are in Singapore dollars (SGD), as at November 2026.

Key takeaways

• One application covers the AGM, the annual return or both, for $200 in total.
• Apply at least 14 working days before the deadline. Bizfile does not accept an application once the deadline has passed. The table below gives the last safe day for each month-end FYE.
• A company that holds AGMs usually needs both extensions, because the annual return is filed after the AGM.
• Doing nothing costs more. A late annual return attracts a $300 late lodgement penalty, or $600 if it is more than 3 months late. ACRA may also offer a composition sum of at least $500 per breach. This is a payment that settles the offence instead of going to court.

Table of Contents

1. What an ACRA extension of time gives you
2. Apply-by dates for every month-end financial year end
3. Your company holds an AGM and the accounts are late
4. Your company does not hold AGMs
5. How do I apply for an ACRA extension of time on Bizfile?
6. What happens if you miss the AGM or annual return deadline?
7. Already missed the deadline or need a second extension
8. Common mistakes and when to get help
9. Frequently Asked Questions
10. Official Sources

What an ACRA extension of time gives you

When a company applies, the Companies Act 1967 lets ACRA grant extra time only if it thinks there are "special reasons" (sections 175(2) and 197(1B)). The same sections let ACRA extend deadlines for a whole class of companies at once, but no such extension applies now: the automatic 60-day extensions of 2020 were one-off COVID-19 relief. Sources: ACRA's pages on the EOT to hold an AGM and the EOT to file annual returns.

ACRA's approval notice gives your new deadline, so always work from that date. In the approvals we see, it is usually the original due date plus 60 calendar days. ACRA's steps to file an annual return page says only "up to 60 extra days".

Apply-by dates for every month-end financial year end

A non-listed company must hold its AGM within 6 months after its FYE and file its annual return within 7 months (listed companies: 4 and 5 months). ACRA counts to the same day of the month, so a 30 June FYE gives an AGM due on 30 December, not 31 December.

We worked out the apply-by dates by counting back 14 working days from each deadline. We left out weekends and the public holidays listed by the Ministry of Manpower (MOM), including:

• Monday 9 November 2026 (Deepavali falls on a Sunday)
• Christmas Day (25 December 2026) and New Year's Day (1 January 2027)
• Monday 8 February 2027 (Chinese New Year falls on a weekend)
• Hari Raya Puasa (10 March 2027) and Good Friday (26 March 2027)
• Hari Raya Haji (17 May 2027) and Vesak Day (20 May 2027)

The 14 working days is ACRA's advice, not a legal cut-off. The last two columns show what an approval usually gives; ACRA's approval notice states the actual date. Non-listed companies only. A non-listed company with a share capital that keeps a branch register of its members outside Singapore has 8 months after its FYE to file its annual return.

If you apply for both extensions in one application, apply by the AGM apply-by date, which is the earlier of the two. For other year ends, use our company filing deadline calculator.

Your company holds an AGM and the accounts are late

A company that must hold an AGM files its annual return only after the AGM, so extending only the AGM leaves the annual return due on a date the company cannot meet.

Worked example (hypothetical). Company A has a 30 June 2026 FYE. Its auditor expects to sign the financial statements by early February 2027.

• AGM due: 30 December 2026
• Annual return due: 30 January 2027
• Last safe day to apply for both in one application: Wednesday 9 December 2026
• Cost: $200 for the one application
• Usual new deadlines once approved: AGM 28 February 2027, annual return 31 March 2027
• Auditor's early-February sign-off is more than 14 days before the new AGM date, so the extension is enough.

Check that the auditor's timetable fits inside the 60 days. The audit must be finished, and the audited financial statements sent to shareholders (members), at least 14 days before the AGM, unless all members agree to a shorter period (Companies Act sections 201(9)(a), 203(1)(a) and 203(2)). For an AGM on 28 February 2027, the auditor must sign and you must send the financial statements to members by 14 February 2027.

The directors must also approve and sign the financial statements before presenting them to members at the AGM (section 201). If the company has one director, that director signs the directors' statement; if it has more than one, at least 2 directors sign.

Your company does not hold AGMs

Many small private companies do not hold AGMs. Some are exempt. Others have passed a unanimous members' resolution to stop holding AGMs (called dispensing with AGMs). Bizfile accepts an AGM extension only from companies that must hold an AGM, so these companies can apply only for the annual return extension.

An annual return extension does not move other deadlines. A company that has dispensed with AGMs must still send its financial statements to all members within 5 months after its FYE (Companies Act section 203(1)(b)), and it can file the annual return only after they are sent. If those 5 months have passed, the company is already in breach of that rule, so finish and send the financial statements as soon as possible.

The exception is when a member asks for an AGM. If a member gives the company notice at least 14 days before the 6-month deadline, the company must hold an AGM within 6 months after its FYE, even if it is exempt or has dispensed with AGMs. ACRA says the company can then apply for an AGM extension.

A dormant private company is also exempt from holding an AGM if it is neither listed nor a subsidiary of a listed company, and its total assets are $500,000 or less. Dormant means the company has had no accounting transactions, ignoring routine items such as ACRA fees and keeping its registers (Companies Act section 205B). If the company is the top company of a group, use the group's combined (consolidated) total assets. ACRA calls this a dormant relevant company. It must still file its annual return within 7 months after its FYE.

Exempt because the financial statements go out within 5 months

A private company need not hold an AGM if it sends its financial statements to all members within 5 months after its FYE. If it has not, it must hold an AGM within 6 months after its FYE, and it usually needs both extensions.

Worked example (hypothetical). Company B has a 31 May 2026 FYE and usually relies on this exemption, but this year the accounts are not ready.

• Date to send the financial statements for the exemption: 31 October 2026 (missed)
• AGM now due: 30 November 2026
• Annual return due: 31 December 2026
• Last safe day to apply for both: Tuesday 10 November 2026
• Usual new deadlines once approved: AGM 29 January 2027, annual return 1 March 2027

How do I apply for an ACRA extension of time on Bizfile?

1. Check your real deadlines in the table above.

2. Decide what you need: AGM, annual return or both.

3. Change the FYE first, if needed. If you need to change the FYE, file the change on Bizfile before you apply. ACRA does not allow an FYE change once a deadline has been missed.

4. Prepare PDFs:

   • a director's letter explaining the delay and when the accounts will be ready
   • if the company is audited, the auditor's letter estimating when the audit will finish
   • a director's letter on any change of auditor between the FYE and the deadline

   Use letters and numbers only in file names, such as DirectorLetterFYE2026.pdf.

5. Open the eService. Log in to Bizfile as a "Business User" via Corppass (the login businesses use for government online services), check the entity shown, click "Manage" and select "Apply for extension of time". Click "Start" and select "Extension of Time for AGM(S175) / AR(S197)".

6. Fill in the details. State whether the company is listed on the Singapore Exchange (SGX), choose the "Type of extension", confirm the FYE and select the reason. Check the type before you pay: an AGM-only application does not cover the annual return.

7. Upload, review and pay. Upload the documents, tick the declaration, click "Review and confirm", then "Proceed to payment" and pay $200.

8. Watch your Bizfile inbox for the submission notice and, later, the approval notice.

9. Keep working on the accounts. Until the approval notice arrives, plan around the original deadline, which still applies if ACRA rejects the application. Since 20 October 2026, the annual return form asks you to confirm the details ACRA holds for your directors, chief executive officers (CEOs), company secretary, auditors and shareholders, and whether anyone performs the CEO role, so check them before filing.

What to attach so ACRA approves it

Because the Companies Act asks for "special reasons", the director's letter does the persuading. Say what caused the delay (for example, the finance staff left or the auditor was appointed late), what has been done since, and when the accounts will be ready. The auditor's letter, or for an audit-exempt company the director's letter, should give a completion date inside the extended deadline.

What happens if you miss the AGM or annual return deadline?

ACRA charges the late lodgement penalty automatically when a late annual return is filed. ACRA may also offer composition, a payment on top of the penalty that settles the offence without going to court; in practice it usually comes after ACRA has issued a court summons. Because a late AGM often leads to a late annual return, one offer may cover both breaches, at a minimum of $500 for each.

A default penalty is a further fine of up to $200 for each day the breach continues after conviction (Companies Act section 408).

Worked example (hypothetical). Company A does not apply. Its audit is signed on 15 February 2027, it holds its AGM on 1 March 2027 and files its annual return the same day, 30 days late:

• Late lodgement penalty (annual return 30 days late): $300
• Composition for the late AGM (if offered, usually after a summons): at least $500
• Composition for the late annual return (if offered, usually after a summons): at least $500
• Total: at least $1,300
• Compare: one extension of time application: $200

Our guide to ACRA composition fines and court summonses explains where repeated defaults lead, including director disqualification.

Already missed the deadline or need a second extension

The AGM date has passed but the annual return date has not

Worked example (hypothetical). Company C has a 30 April 2026 FYE. Its AGM was due on 30 October 2026 and was not held. Its annual return is due on 30 November 2026.

• AGM extension: no longer possible, because an extension can only be applied for before the deadline passes
• Annual return extension: still possible; last safe day to apply is Tuesday 10 November 2026
• In either case, hold the AGM as soon as possible, then file the annual return by 30 November 2026 (or by the extended date)

Filing the annual return on time stops a second breach.

Both deadlines have passed

Hold the AGM and file the annual return as soon as the accounts are ready. For a 31 March 2026 FYE whose annual return was due on 31 October 2026, filing by 31 January 2027 keeps the penalty at $300 rather than $600. The company must file the annual return for every overdue year. A director can ask ACRA to reduce a penalty or review a summons with the ACRA Late Lodgment Appeal Form. ACRA takes about four weeks to review it, and you must still attend any court date in the meantime. Our guide to catching up on overdue company filings sets out the order of work.

Sixty days were not enough

Apply for a further extension before the extended deadline (another $200), showing what has changed and a firm completion date, because ACRA rarely grants one without strong reasons.

Common mistakes and when to get help

• Extending only the AGM. The annual return comes after the AGM, so it needs extending too.
• Assuming the ACRA extension moves IRAS deadlines. Your corporate income tax return to IRAS (Form C-S, Form C-S (Lite) or Form C) is still due by 30 November each year; see our business filing deadlines guide.
• Applying too late. Bizfile does not accept an application once the deadline has passed, and ACRA can take up to 14 working days to decide.
• Leaving no room before the AGM. The audit must be finished, and the financial statements sent to members, at least 14 days before the AGM unless all members agree to a shorter period.
• Treating dispensing with AGMs as extra time. The company must still send its financial statements to members within 5 months after its FYE, and file the annual return after that.

A director can file a straightforward extension on Bizfile in one sitting. Get help when the accounts are months behind, several years are overdue, the auditor has resigned, or ACRA has already written to you. Our company secretary service covers deadlines, extensions and annual returns.

Frequently Asked Questions

Does applying for both the AGM and the annual return extension cost $400?

No. ACRA charges per application, and one application that covers both the AGM and the annual return costs $200 in total. The fee is non-refundable even if the application is withdrawn, rejected or appealed. A further extension is a second application and costs another $200.

Can I apply for an extension after the AGM or annual return deadline has passed?

No. Bizfile does not accept an extension of time application once the deadline has passed. You can email ACRA_CD@acra.gov.sg with a query, but the practical step is to finish the accounts and file the annual return quickly.

How long does ACRA take to approve an extension of time?

ACRA says up to 14 working days, longer for complex cases or in busy periods, so start earlier for deadlines near Christmas or Chinese New Year. If you are already inside that window, apply anyway: Bizfile accepts applications up to the deadline itself, although ACRA may not decide before it.

Can ACRA reject an extension of time application?

Yes. ACRA can extend the deadline only if it sees special reasons, so a vague reason or missing documents can lead to a rejection, and the $200 is not refunded. The original deadline then still applies, so hold the AGM and file the annual return as soon as the accounts are ready.

Can we dispense with the AGM so we do not need an extension?

No. Dispensing with AGMs removes only the meeting. The directors must still approve and sign the financial statements every year. A company that has dispensed with AGMs must send its financial statements to its members (shareholders) within 5 months after the financial year end, which is earlier than the 6-month AGM deadline. It files the annual return only after sending the financial statements. Passing the resolution now does not undo an AGM that is already late.

Our company is exempt from holding an AGM. Can we still get more time?

Yes, for the annual return only, if you apply before the 7-month deadline. A private company is exempt from holding an AGM if it sends its financial statements to members within 5 months after its financial year end. It then files its annual return once the financial statements are sent, still within 7 months after the year end. A dormant relevant company, which is also exempt from holding AGMs, must file within 7 months after its financial year end too.

Official Sources

• ACRA: Applying for an extension of time to file annual returns
• ACRA: Applying for an extension of time to hold an AGM
• ACRA: Steps to file an annual return
• ACRA: Due dates and requirements for AGMs
• ACRA: Penalties and enforcement for late annual return filing
• Singapore Statutes Online: Companies Act 1967 (sections 175, 175A, 197, 201, 203, 205B and 408)
• IRAS: Filing Form C-S, Form C-S (Lite) and Form C
• Ministry of Manpower: Public holidays

About Tax Filing SG — We are a Singapore accounting practice run by ex-Big 4 Singapore Chartered Accountants (ISCA). We handle accounting, corporate tax, GST and company secretarial work for Singapore SMEs, including overdue and late filings.

Last updated: 9 November 2026. This article is general information based on IRAS and ACRA guidance as at November 2026, not advice for your specific situation. Rules, rates and deadlines change, so check the official sources above or speak to us before acting.