Under the Companies Act, all Singapore incorporated companies are required to file annual returns with ACRA to ensure that the company’s information on ACRA’s register is up to date.
With CAS 360, the annual return can now be filed directly through the software, making your filing processes easier than ever before!
Before filing the Annual Return, ensure a Filing Agent has been set-up and assigned in General Details. To set up your Registered Filing Agent, click here.
Navigation
| From the Main Toolbar, Navigate to Returns | |
| Select Singapore Returns |
Confirm Company Information
Before filing your annual return, you may find it useful to review the current company information. When filing your Annual Return, the following information needs to be confirmed or updated in CAS 360:
- Company details
- Registered Office Address
- Officer details
- Shareholder details
- Business activities
- Auditors
We've provided you with a checklist to confirm your company data before preparing the Annual Return. Click here to learn more.
Otherwise, click to the next tab to learn how you can use CAS 360's comparison report to easily locate inaccuracies in your company data.
Easily compare data recorded on CAS 360, against the ACRA Register using the Comparison Report.
This advises users of specific inaccuracies in company information.
Select besides a company and select Request ACRA data.
Select the lodging agent from the dropdown list:
Users will be directed to the SingPass login, to connect with ACRA. Once connected, the comparison report will automatically run for the company.
| Data on CAS 360 matches with the ACRA Register | |
| Inaccuracies between data recorded on CAS 360 and the ACRA Register |
Click or
to display a comparison.
For more information on running a comparison report, click here.
Upload XBRL Financial Statements
Users have the option to upload XBRL Financial Statements prepared outside or using
the CAS 360 XBRL Tool to file directly with ACRA.
Select Options beside a company and select Upload XBRL Financial Statements.
For more information on filing XBRL Financial Statements, click here.
Prepare Annual Return & AGM Documents
Besides the Company, click
Note: The comparison report does not need to be passed in order to prepare documents.
CAS 360 will display the Prepare Annual Return Documents screen
The Company Status will determine the Annual Return Data Questionnaire and the type of Annual Return text paragraphs that will appear in your Annual Return documents. It is important to update if there are any changes in the company status, type, class, and subclass. To update, refer to the General Details screen.
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Annual Return Data
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Solvency Status |
Select the appropriate solvency status. Only applicable for Private Companies – Exempt, limited by shares or unlimited. |
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Is the Company Exempt from Audit? |
Toggle |
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Is the Company a Dormant Company Exempted from Audit? |
Toggle |
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Are the Financial Statements Audited? |
Toggle This will require users to select the Auditor, signing auditor (and relevant PA Registration Number), input the date of audit, acknowledge if the auditor is being re-appointed and whether there was an emphasis of matter or modified opinion. |
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Is the Company a Dormant Relevant Company exempt from preparing Financial Statements? |
Toggle Only applicable for Dormant companies. |
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Is the company listed on a securities exchange in Singapore during Financial Period Concerned? |
Toggle Only applicable for Listed Public Companies (Limited by Shares or Unlimited) |
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Is the company listed on any securities exchange as at AR lodgement date? |
Toggle Only applicable for Listed Public Companies (Limited by Shares or Unlimited) |
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Is a Company AGM Required |
Select whether a Company AGM is required. Only applicable for private companies. Choose between:
If an AGM was held, enter the date of the AGM at which Financial STatements were laid. |
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Not filing Financial Information in XBRL |
Toggle If you are required to file a full set of financial statements in XBRL format, these must be prepared and validated before you can file the annual return. Once formatted to XBRL, the financials can be selected from this screen. |
| Upload Financial Statements to submit to ACRA |
Upload any attachment(s) related to the filing transaction, such as financial statements in PDF format, statements by directors on the company’s status being exempted from audit and/or exempted from preparing financial statements, etc. |
When preparing the Annual Return, information added and recorded in the Annual Return Minutes Data tab will appear in your AGM Member Minutes or Resolution. The following information will appear if these have been recorded in the questionnaire:
- Re-appointment of Auditor
- Currency
- Profit / Loss Period
- Dividends: Interim, Final, Last Year
- Directors Emolument/ Remuneration
- Directors Fee
- Re-election of Directors
Click Save & Prepare. This will bring you to the Document Production Screen.
Select the Members Minutes or Resolution to preview the minutes document and text.
CAS 360 will display the Document Production screen and automatically select the documents required
- Annual Return
- Solvency Resolution
- Annual Statement Certificate
- Notice Of Directors Meeting
- Directors Minutes or Resolution
- Notice of Members AGM
- Members Minutes or Resolution
- Members Consent to Short Notice
- Shareholder Consent Letter to seek approval of Resolution
- Letter to inform shareholders on passing of Resolution
- Exempt from Preparation of Financial Statements
- Exempt from Audit Requirement Statement
- Consent to Act as Auditor Letter
Select the icon to change any of the document settings. Different options will appear depending on the document type.
To prepare the Annual Return for filing select or
----------------------------Download Option----------------------------
By selecting 
the status of the Annual Return will update in the document screen from Document Received to Document Processed.
The Annual Return will then be removed from the Annual Return screen.
-------------------------------Email Option------------------------------
By selecting 
the status of the Annual Return will update in the document screen from Document Received to Sent To Client.
The Annual Return will then be removed from the Annual Return screen.
File the Annual Return
| From the Main Toolbar, Navigate to Documents |
Locate the company name, by using the search
Select to begin filing the Annual Return for the company.
Select the lodging agent:
Users will be directed to the SingPass login, to connect with ACRA. Once the agent is authorised, the confirm lodgement screen will display
CAS 360 will prompt the Confirm Lodgement screen to confirm Annual Return Documents.
Select the:
- Lodging Authority. Choose between Company Officer or CSP (RFA/QI)
- The officer who verified the Annual Return (this will prefill the mandatory declaration)
- Directors that signed the Annual Return Statement
- Confirm and select XBRL Documents (if any)
- Upload any financial statements to submit with ACRA
Once confirmed, select
The Confirm Annual Return Payment screen will display, where ACRA will confirm the payment information, and produce a preview copy of the Annual Return prior to proceeding.
Select Pay, and CAS 360 will direct users to BizFile+ to complete the payment. Once successful, the receipt can be found against the company on the Documents Screen by selecting
Once the Annual Return is filed, users can find all documentation on the Documents Screen, by selecting beside the company and selecting Attachments
FAQs
In document production, once Annual Return documents are sent out or downloaded, the documents selected will be automatically saved as the default setting.
The next time Annual Return documents will need to be sent or downloaded, the document production screen will have selected the documents that were previously used.
This default will be set until it is changed again.
Annual Returns can be prepared for companies after their financial year-end date noted on General Details. Once the date is passed, the companies will appear on the Annual Return Screen.
- Ensure your company has UEN, Financial Year-End date and Annual Return due date recorded on General Details.
The following company status will also hide the company from preparing Annual Returns:
- Struck-Off
- Inactive
- Liquidated
- Closed
If all is met, in the Annual Return screen, ensure that the Annual Return Date filter ranges to the company's annual return due date: