For companies with financial year ending on or after 31 August 2018:
If you are a listed company, you must hold an AGM within four months after your company’s financial year end and file the annual return within five months after your company’s financial year end.
If you are not a listed company, you must hold an AGM within six months after your company’s financial year end and file the annual return within seven months after your company’s financial year end.
For companies with financial year ending before 31 August 2018:
You must hold the company's first AGM within 18 months of its incorporation. Subsequent AGMs must be held once in every calendar year and not more than 15 months after the last preceding AGM (for the previous financial year end).
The financial statements you present at an AGM must be made up to a date not more than four months before the AGM, if you are a listed company. For non-listed companies, it must be made up to a date not more than six months before the AGM.