About The Raffles Corporate Services Editorial Team

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So far The Raffles Corporate Services Editorial Team has created 581 blog entries.

ACRA Audit Exemption Review 2026: What Singapore Companies Should Prepare for While Awaiting the Consultation Outcome

Singapore's audit exemption framework has been under formal review since early 2026 — and the outcome could meaningfully affect thousands of small and medium-sized companies across the island. ACRA opened targeted industry consultations in March 2026, with the feedback period closing on 17 April 2026. As of the date of publication, ACRA has not yet [...]

Section 216 Oppression and Deadlock in Singapore Two-Shareholder Companies

Two-shareholder companies — most commonly structured as 50/50 joint ventures or equal co-founding arrangements — are a staple of the Singapore SME landscape. They are simple to set up, reflect genuine equality between business partners, and work well when both parties are aligned. When the relationship breaks down, however, the 50/50 structure becomes one of [...]

By |2026-06-23T00:28:57+08:00June 23rd, 2026|Uncategorized|

Estimated Chargeable Income (ECI) Filing Singapore 2026: A Complete Director’s Guide

Every Singapore company must file an Estimated Chargeable Income (ECI) return with the Inland Revenue Authority of Singapore (IRAS) within three months of its financial year end. It is one of the most time-sensitive tax obligations in the Singapore corporate tax calendar — and one that many directors either miss, misunderstand, or leave entirely to [...]

By |2026-06-23T00:25:51+08:00June 23rd, 2026|Uncategorized|

AGM Requirements for Singapore Companies: A Practical Guide (2026)

Every Singapore company — whether a small family-run business or a multi-million dollar operation — must comply with the Annual General Meeting (AGM) requirements under the Companies Act (Cap. 50). Yet AGMs are one of the most commonly misunderstood areas of Singapore corporate law. Directors confuse the exemption with the obligation, private companies miss the [...]

By |2026-06-23T00:21:17+08:00June 23rd, 2026|Uncategorized|

Understanding Drag-Along Rights in Singapore Shareholder Agreements

If you are a founder, investor, or shareholder in a Singapore private limited company, drag-along rights are one of the most important — and most frequently misunderstood — provisions you will encounter in a shareholders' agreement. When structured well, they protect majority shareholders and make the company more attractive to acquirers. When drafted poorly, they [...]

By |2026-06-23T00:19:07+08:00June 23rd, 2026|Uncategorized|

Singapore Corporate Governance After CALA 2025: A Director’s Practical Risk Mitigation Checklist

The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, marking the most significant upgrade to Singapore's corporate governance penalties in over a decade. Maximum fines for director breaches have quadrupled from S$5,000 to S$20,000. Imprisonment terms have been extended. Audit reports must now name the individual public accountant responsible. [...]

By |2026-06-23T00:15:50+08:00June 23rd, 2026|Uncategorized|

ACRA Audit Exemption Review 2026: What Singapore Companies Should Prepare for While Awaiting the Consultation Outcome

ACRA launched a formal review of Singapore's audit exemption framework in February 2026 — the first since the current thresholds were set in 2015. The public consultation closed on 17 April 2026, and as of June 2026, no outcome has been published. For companies that are near the existing thresholds, or for directors managing their [...]

By |2026-06-23T00:13:32+08:00June 23rd, 2026|Uncategorized|
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