Annual filing requirements of industrial and provident societies

Annual return

An annual return confirms the details held on the register and that the society still exists — this filing differs from any financial reporting filings and societies cannot opt out.

Every industrial and provident society must complete an annual return to the Registrar within 3 months of each balance date.

We will email reminders to your society when each annual return is due.

The details you need to confirm

To complete your annual return, you need to check the following details on the register (and update them if needed):

• Contact phone number
• Contact email address
• Registered office address
  Note — If this address has changed, update the register before you begin your annual return.
  Read our help guide on updating your registered office address

What happens if you do not file your annual return

If you do not complete your annual return, the Registrar may remove your society from the register, which means it would cease to exist.

Financial statements

Which societies must file financial statements

Large societies and other societies which have not opted out of compliance are required to file financial statements. These societies must prepare and file financial statements as per the requirements of section 8A -8M of the Act (as outlined below). Section 8K of the Industrial and Provident Societies Act 1908 (the Act) outlines how to opt out of compliance.

• Prepare financial statements if the society is a ‘large, registered society’ in terms of section 45 of the Financial Reporting Act 2013 and for each society unless it has opted out of preparation under section 8K of the Act;
• Have its financial statements audited unless it has opted out of an audit under section 8K of the Act;
• Send copies of its financial statements, to its members within 4 months of balance date with a copy of the audit report if applicable;
• File copies of its financial statements and auditor’s report with the Registrar; and
• Allow members to inspect financial statements and auditor’s report. The procedures for opting out are set out in section 8K-8M of the Act.

When financial statements are due for filing

Financial statements must be filed within 4 months after the balance date. The financials statements must be audited and be supplied to the Registrar with a copy of the auditor’s report.

File formats for uploading documents

• clear and easily read
• saved in PDF format, and
• no larger than 20MB.

How to complete your return online

You will need:

• a RealMe® login, and
• confirmed authority with us to update the register for this society.

If it is your first time updating details for an industrial and provident society, you will be prompted for information to set up an online account with us.

For help check our guides

Step by step

1. Log in using your RealMe login.
2. Select 'Authorities' from the menu.
3. Choose your society from the list.
4. Go to ‘In Progress Filing Services’.
5. Edit the draft ‘Annual Return’.
6. Upload the audited financial statements, (if applicable):
   Remember to include the auditor’s report.
7. Check the registered details
   1. Update your society's contact details (if they have changed).
   2. If changes have not yet been recorded (such as your registered office address):
      • Save and Exit.
      • Update the register.
      • Return to and complete your annual return.
8. Submit your annual return.

Update a society

We will email you confirming that your annual return has been submitted. We will then review your return and contact you if we have any questions or need any further information. We aim to complete our review within 10 working days.

If we register your annual return, we will confirm that by email. If we reject it, we will email you and outline the reasons why.

You can check the status of your annual return by logging into the register. Choose the ‘Filing Services’ option to view any register updates that are in progress. If your annual return status shows as ‘Draft’ you can edit it by choosing the drop-down arrow alongside the filing service.

Check the status of an update

Last updated September 2025