The Office of the Registrar of Companies (ORC) has extended the deadline for filing Annual Returns and renewing business names from April 30, 2026, to June 30, 2026, to give businesses more time to meet their statutory obligations.
Registrar of Companies, Mrs Maame Samma Peprah, said the decision followed an operational review which showed that a number of businesses were struggling with compliance and documentation requirements.
According to the ORC, the extension offers affected entities a final opportunity to regularise their operations and fulfil legal obligations without facing immediate sanctions.
In a statement, the ORC stressed that the filing of Annual Returns and the renewal of Business Names remain mandatory under Ghana’s corporate regulatory framework. It explained that these requirements are essential for maintaining accurate corporate records, promoting transparency and supporting a credible business environment.
Under the revised directive, companies that fail to comply by June 30, 2026, will face penalties in addition to the required filing fees.
Companies that have defaulted for five years or more will pay a GH¢2,000 penalty, while firms in default for between one and four years will pay GH¢1,000.
The ORC clarified that the extension applies only to companies whose financial year ends on December 31 and does not cover entities operating under different reporting periods.
It also warned that Business Names not renewed within the stipulated period risk being struck off the register, potentially losing their legal authority to operate.
The Registrar further referred to Directive No. 5, issued on January 22, 2025, under the Companies Act and the Companies Regulations, 2023 (L.I. 2473), which introduces relief measures for qualifying small-scale companies.
Under the directive, businesses are classified into small, medium and large-scale categories based on revenue and asset thresholds.
Small-scale companies are defined as firms with revenue and assets of up to GH¢400,000, while medium-scale companies fall within GH¢400,001 and GH¢10 million. Large-scale firms are those with revenue or assets exceeding GH¢10 million.
As part of the relief measures, eligible small-scale companies will no longer be required to undertake full external audits.
Instead, such businesses may submit an auditor’s review report prepared in line with international standards designed for less complex entities.
The simplified reporting system allows businesses to file a brief financial review based on internal accounts rather than a full statutory audit opinion.
The ORC encouraged eligible small-scale companies to take advantage of the regulatory reliefs to ease compliance burdens while maintaining good standing.
It added that no further extension would be granted beyond June 30, urging businesses to regularise their operations and avoid sanctions.