Introduction Every Singapore private limited company must meet a fixed set of annual compliance deadlines — AGM, annual return, and financial statements — or face penalties from ACRA. With the Corporate and Accounting Laws Amendment Act 2025 (CALA 2025), which commenced on 6 May 2026, several of these timelines and requirements have changed. This guide [...]
In May 2026, the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) formally commenced, bringing significant changes to how Singapore companies are wound up. These amendments — which substantially revised the Insolvency, Restructuring and Dissolution Act 2018 (IRDA) — have introduced tighter lodgement obligations for liquidators, clearer director duties during insolvency, and higher penalties [...]
In April 2026, the Accounting and Corporate Regulatory Authority (ACRA) issued Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities — a landmark regulatory development that has significant implications not only for Singapore’s accounting and audit firms, but for every company director and audit committee member who engages an external [...]
Form C, C-S and C-S Lite filing — Costs and fees breakdown. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough coveri...
Singapore Financial Reporting Standards (SFRS) basics — Costs and fees breakdown. For Singapore SMEs managing tax and accounting compliance. Practical 2...
Bookkeeping for Singapore SMEs — Costs and fees breakdown. For Singapore SMEs managing tax and accounting compliance. Practical 2026 walkthrough coverin...
Every director and company secretary of a Singapore private limited company faces the same annual challenge: keeping track of the statutory deadlines that govern corporate filings with ACRA, IRAS, and MOM. Miss a deadline and the company — and its officers — face late filing penalties, composition fines, or in serious cases, prosecution under the [...]
Of all the duties imposed on a director of a Singapore company, none is more fundamental — or more frequently litigated — than the duty to act in good faith and in the best interests of the company. It is the bedrock obligation from which many other fiduciary duties flow. It is also the duty [...]
Singapore has cemented its position as the premier Asian hub for family offices, with the number of single family offices holding Monetary Authority of Singapore (MAS) incentive approvals growing substantially over the past decade. Central to this success are two tax incentive schemes: Section 13O (formerly 13R) and Section 13U (formerly 13X) of the Income [...]
When founders and investors structure a Singapore private limited company, one of the most consequential clauses they can include in a shareholder agreement is the drag-along right. Yet it is also one of the least understood. Poorly drafted drag-along provisions have torpedoed exits, triggered shareholder disputes, and in some cases landed parties in court. This [...]