No. The society should submit its Annual Return only after the Statement of Accounts for the previous financial year has been prepared and duly certified by its internal auditors or a qualified company auditor, as applicable.

For a society that holds an Annual General Meeting, the previous financial year's audited and duly certified accounts and the Committee's annual report should first be presented to the members at the meeting before submitting it to the Registry of Societies.

For more information, refer to Annual Returns .