Singapore's Global Investor Programme (GIP) is the most direct pathway to Singapore Permanent Residency (PR) for high-net-worth investors and established business owners who are prepared to commit substantial capital to Singapore's economy. Administered by the Economic Development Board (EDB), the GIP is designed not for passive investors but for individuals with genuine entrepreneurial or business [...]
Since 6 May 2026, every Singapore company required to have its financial statements audited must ensure that the audit report identifies by name the individual public accountant who was primarily responsible for the audit engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), ends decades of practice in which [...]
On 6 May 2026, the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced, bringing with it a number of significant changes to Singapore company law. One of the most consequential — but least widely discussed — is the introduction of a mandatory double-hurdle approval mechanism for selective share buy-backs. If your company is [...]
On 9 May 2026, the Accounting and Corporate Regulatory Authority (ACRA) completed one of its most significant administrative overhauls in years: the migration of every registered business entity in Singapore from the Singapore Standard Industrial Classification 2020 (SSIC 2020) to the new SSIC 2025. If you have not yet checked your company's business activity code [...]
Constitution amendments and special resolutions — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 wa...
Director appointments, resignations and removals — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 w...
RORC and beneficial-owner register under CSP Act 2024 — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2...
When a Singapore company reaches a point of irreconcilable breakdown — whether through deadlock between shareholders, the collapse of the mutual trust on which the enterprise was founded, or the abandonment of its original purpose — the court may order the company wound up on the ground that it is "just and equitable" to do [...]
Board resolutions are the formal mechanism through which a Singapore company's board of directors makes decisions and authorises actions. Under the Companies Act (Cap. 50), the board is collectively responsible for managing the company's business, and resolutions are the legal record of how that authority is exercised. Getting board resolutions right — the type, the [...]
GST — Goods and Services Tax — is a broad-based consumption tax levied at 9% on most goods and services supplied in Singapore. If your business is registered for GST, you charge it on your sales (output tax), claim it back on your business purchases (input tax), and pay the net amount to the Inland [...]