Change a company's annual review date

You may want to change your company's annual review date to align with dates across other companies. You can apply to us to make this change.

Before you start

All companies must complete an annual review. The annual review date is the anniversary of the date the company was registered.

We will consider your request to change an annual review date if the company or companies have:

• a common ultimate holding company
• a common company officeholder
• a common responsible entity
• exceptional circumstances.

You can apply to change your review date at any time if you are a company officeholder.

Implications of changing the review date

Changing the review date may result in two annual reviews in the first financial year. The company will only have to pay the annual review fee once. However, it will still need to meet its other obligations. This includes reviewing and changing the company's details and passing a solvency declaration.

As well as paying your annual review fee, there is a fee to apply to change your review date. The current fees are:

• $50 per company
• $497 where there are 10 or more companies.

When the changes will happen

If the new review date we agree to is before the company's next current review date, it will apply immediately. This means the annual review will be due earlier than it was.

For example, you apply to change the review date from 2 February 2026 to 12 November 2025. We approve the change in September 2025. The next review date will be on 12 November 2025.

If the new review date we agree to is after the company's next current review date, it will not apply until after the current review date. This means the next review will still be due on the current review date. The change will come into effect after that.

For example, you apply to change the review date from 26 February 2026 to 8 August 2026. We approve the change in September 2025. The next review date will still be 26 February 2026. The one after that will be 8 August 2026 and then 8 August every year after that.

Steps to apply to change an annual review date