The first annual audit for a Singapore company must be conducted within 18 months of its incorporation. This means that a new company must hold its first Annual General Meeting (AGM) within 18 months of incorporation and submit audited financial statements during this meeting.
Subsequent annual audits must not exceed 15 months. Starting from the second year, each company must hold its next AGM within 15 months of the previous AGM.
1. Listed companies: Annual General Meeting within 3 months after the financial year-end; annual filing within 4 months after the financial year-end; within 5 months after the financial year-end.
2. Non-listed companies: Annual General Meeting within 3 months after the financial year-end; annual filing within 6 months after the financial year-end; within 7 months after the financial year-end. (Adam)

