Recalculate internal preparation and review dates when the company changes its approval lead time. The calendar should show the applicable external deadline separately, so an internal workflow change is not mistaken for an extension of a filing obligation.

Hands signing a document at an office desk
Illustrative photograph by Pavel Danilyuk.

Identify the changed dependency

Record which approval takes longer, who reviews the pack and what must be ready before that review begins. Check for dependencies such as final accounts, missing company information or a director travelling during the review window.

Ask the secretary and accountant to confirm the applicable obligations for the actual company and period. Do not substitute a generic online calendar for that assessment. Preserve the source and basis of each external deadline in the controlled compliance file.

Work backwards from the fixed date

For example, the board now requires a full week to review a pack that previously had a two-day turnaround. Bring forward the information cut-off and first review dates, identify the owner of missing items and allow time to resolve questions.

Keep the earlier calendar as a dated version. Explain which internal dates changed and why. Moving the final filing date in the spreadsheet would conceal the new time pressure instead of addressing it.

Confirm the operational handover

Tell the relevant internal owners and appointed providers which schedule governs the next cycle. Record acknowledgement and unresolved conflicts through the company's established process. A revised date in one person's diary does not establish that everyone has received the change.

After the next cycle, compare the actual preparation and review times with the revised plan. Address repeated bottlenecks without marking outstanding approvals complete. If a genuine deadline problem arises, seek prompt advice about the applicable options instead of assuming an extension is available.

Related practical guidance

For the surrounding records and responsibilities, see maintaining statutory records, the company secretary role, company recordkeeping.

Official guidance: ACRA company guidance.

Help with your company records

For corporate secretarial and company administration support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.