About The Raffles Corporate Services Editorial Team

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So far The Raffles Corporate Services Editorial Team has created 593 blog entries.

Named Auditors Under CALA 2025: What Singapore Companies and Their Boards Need to Know

From 6 May 2026, every audit report issued for a Singapore company that is required to have a statutory audit must now bear the name of the individual public accountant personally responsible for the engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), represents a significant shift in audit [...]

The New Double-Hurdle for Selective Share Buy-Backs Under CALA 2025

On 6 May 2026, a significant but quietly-noticed change in Singapore company law took effect. Under the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), selective share buy-backs — where a company buys back shares from specific shareholders rather than pro-rata from all — now require a new two-tier approval threshold. Directors, shareholders, and [...]

SSIC 2025 Is Live: Does Your Company’s Business Activity Code Still Reflect What You Do?

On 9 May 2026, the Accounting and Corporate Regulatory Authority (ACRA) migrated every registered Singapore business entity from SSIC 2020 to the updated SSIC 2025 framework. If you have not checked your company's SSIC code since then, now is the time — because your code may have changed, and an inaccurate code carries real consequences [...]

Secured vs Unsecured Creditors in Singapore Winding Up: Who Gets Paid First?

When a Singapore company is wound up — whether by a court order or voluntarily — one of the most consequential questions is: who gets paid, in what order, and how much? The answer depends critically on whether a creditor is secured or unsecured, and within each category, on the statutory priority rules governing the [...]

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