Registrar of Companies extends annual returns deadline to June 30
The Office of the Registrar of Companies (ORC) has extended the deadline for filing annual returns and renewing business names from 30 April 2026 to 30 June 2026, giving businesses an additional two months to meet their statutory obligations.
According to the Registrar of Companies, Mrs Maame Samma Peprah, the decision follows an operational review which revealed that several businesses were struggling with compliance and documentation challenges.
The ORC described the extension as a “final opportunity” for affected entities to regularise their status and fulfil legal requirements without facing immediate sanctions.
In a statement, the ORC reaffirmed that the filing of annual returns and renewal of business names remain mandatory under the Companies Act and the Companies Regulations, 2023 (L.I. 2473). It stressed that these requirements are essential for maintaining accurate corporate records, promoting transparency, and strengthening confidence in Ghana’s business environment.
Under the revised timeline, companies that fail to comply by the new deadline will attract penalties in addition to standard filing fees. Businesses that have been in default for five years or more will pay a penalty of GH¢2,000, while those in default for between one and four years will pay GH¢1,000.
The ORC further clarified that the extension applies only to companies whose financial year ends on 31 December. It does not cover entities operating under different reporting periods.
It also cautioned that business names which are not renewed within the stipulated period risk being struck off the register, thereby losing their legal authority to operate.
The Registrar referenced Directive No. 5, issued on 22 January 2025 under the Companies Act and the Companies Regulations, 2023 (L.I. 2473), which introduces relief measures for eligible small-scale companies.
Under the directive, companies are classified into small, medium and large-scale categories based on revenue and asset thresholds. Small-scale companies are defined as those with revenue and assets of up to GH¢400,000, while medium-scale firms fall within GH¢400,001 and GH¢10 million. Large-scale companies are those with revenue or assets above GH¢10 million.
As part of the reforms, the ORC announced relief measures for small-scale businesses, including a waiver of full external audit requirements. Instead, eligible firms may submit an auditor’s review report prepared in accordance with international standards applicable to less complex entities.
This simplified reporting framework allows qualifying companies to present a more streamlined financial review based on internal accounts rather than a full statutory audit opinion.
The Registrar urged eligible small-scale companies to take advantage of the relief measures to reduce compliance burdens while maintaining good standing with regulatory authorities.
The ORC emphasised that no further extension will be granted beyond 30 June 2026, and encouraged all affected businesses to regularise their operations to avoid sanctions.
