The Corporate and Accounting Laws Amendment Act 2025 (CALA 2025) introduced a significant change to Singapore's audit framework: every audit report issued for a Singapore company must now name the individual public accountant responsible for the engagement, not merely the audit firm. This reform affects all companies that require a statutory audit under the Companies [...]
PDPA Compliance for Singapore Companies: The 11 Obligations Every Director Must Know (2026)
The Personal Data Protection Act (PDPA) has been in force in Singapore since 2014, but it is the 2020 amendments — and the Personal Data Protection Commission's (PDPC) increasingly active enforcement since 2022 — that have brought data protection compliance to the top of many directors' agendas. With financial penalties of up to S$1 million [...]
GST Return Filing in Singapore: Step-by-Step Workflow, Supporting Documents & Checklist (2026)
If your business is registered for Goods and Services Tax (GST) in Singapore, filing your GST return on time and accurately is one of your most important compliance obligations. Yet it is also one of the most commonly mishandled — with errors in input tax claims, missed deadlines, and incorrect treatment of supply types being [...]
Court Application to Reinstate a Singapore Company to Pursue or Defend Litigation
Few situations are more frustrating for a business owner, creditor, or shareholder than discovering that a company has been struck off the ACRA register — only to find that the company has an unresolved legal claim to pursue, an ongoing court case to defend, or assets that cannot be recovered without the company first being [...]
Running an E-Commerce Business in Singapore: Tax & Compliance Guide (2026)
Singapore is one of Southeast Asia's most developed e-commerce markets, with a digital economy that continues to expand rapidly. For business owners running an e-commerce business in Singapore — whether selling physical goods through an online store, operating a marketplace, or providing digital services — the tax and compliance obligations can be more complex than [...]
How to Implement an Employee Incentive Scheme for a Singapore Pte Ltd: ESOP, Share Awards and Phantom Equity Explained
Attracting and retaining top talent is one of the most pressing challenges for Singapore private limited companies, particularly growth-stage businesses competing with larger employers on salary. Employee equity schemes — giving employees a stake in the company's future value — are one of the most effective tools available. Yet many Singapore founders and HR directors [...]
Individual Public Accountant Naming in Audit Reports: What Directors Must Verify After CALA 2025
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) formally commenced on 6 May 2026, bringing several significant changes to Singapore company law. Our earlier overview covered the full range of changes. This follow-on article focuses on a specific and immediately actionable requirement: the obligation for audit reports to now name the individual public [...]
PDPA Compliance for Singapore Companies: The 11 Obligations Every Director Must Know
The Personal Data Protection Act (PDPA) imposes eleven distinct legal obligations on every organisation that collects, uses, or discloses personal data in Singapore. These obligations apply to virtually every Singapore company — sole proprietorships, private limited companies, and large corporations alike — regardless of whether your business holds vast customer databases or simply maintains employee [...]
GST Return Filing Singapore 2026: Step-by-Step Workflow, Documents & Checklist
If your Singapore company is registered for Goods and Services Tax (GST), filing your GST return accurately and on time is one of the most important compliance obligations you face. Yet it is also one of the areas where mistakes are most common — and most costly. The Inland Revenue Authority of Singapore (IRAS) audits [...]
Time Limits for Applying to Court to Reinstate a Struck-Off Singapore Company
When a Singapore company is struck off the register — whether by ACRA on its own initiative or through a voluntary striking-off application — a fundamental question arises for any person with a stake in the company: how long do I have to apply to court to reinstate it? The answer matters enormously. Miss the [...]