CALA 2025: What Commenced on 20 October 2026, Summarised for Company Secretaries

Short answer: The second phase of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 20 October 2026. Annual returns now require filers to confirm officer and member particulars, registered offices no longer need minimum opening hours, record inspection runs on reasonable notice, and striking-off timelines are shorter.

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What commenced on 20 October 2026 under CALA 2025?

The Corporate and Accounting Laws (Amendment) Act 2025 (the “CALA”) was passed by Parliament on 5 November 2025 and commences in phases. The ACRA announcement of 6 October 2026 lists six groups of changes for the phase that began on 20 October 2026: annual return requirements, reduced regulatory burden, registered office and record inspection updates, streamlined striking off and restoration, flexible renewal of public accountant registration, and professional indemnity insurance for accounting firms.

For a company secretary, the first four groups change day-to-day work. The last two affect audit firms, but they matter to directors who appoint auditors. The earlier phase, which commenced on 6 May 2026, is covered in our guide to what directors must do now.

What must a company confirm when it files its annual return now?

Filers must confirm that the particulars ACRA holds for the company’s directors, chief executive officers, secretaries, auditors and relevant members are accurate before they submit. ACRA says these include names, identification details, nationality, contact address, appointment dates, registered office address and shareholding details, where applicable.

The annual return e-form also has a new question asking whether any individuals perform the role of Chief Executive Officer in the company. ACRA’s filing guide says that if you answer Yes, the CEO must be appointed and shown as a position holder in the annual return. For a company limited by guarantee, the filer confirms that the total number of members last provided through Bizfile is accurate.

In practice, review the company’s profile in Bizfile and correct any particulars before you start the filing, because ACRA’s guidance is to update records first. Our note on preparing company records for the CEO question sets out a working checklist.

What happened to registered office opening hours and record inspection?

The requirement that a registered office be open and accessible to the public for specified minimum hours on each business day has been removed. Companies can now decide their own opening hours.

The right to inspect records remains. A person who wishes to inspect company records must give the company reasonable notice of the intention to do so. Once notice is given, the company must make the records available for at least two hours on each of the relevant business days. ACRA also reminds companies that a change of registered office address must still be filed within 14 days after the change.

If your registered office provider changes, read our guide on keeping records and correspondence in order.

How did striking off and restoration change?

ACRA says the processes for companies, LLPs and VCCs are streamlined, with shorter timelines before the Gazette notice. For voluntary striking off, the Gazette notice can be published as early as the same day the notice is sent, according to ACRA’s 6 October 2026 announcement. ACRA’s page on the Act describes the same change as publication as early as the next day after the letter is sent, so treat the exact day as something to confirm with ACRA on your file.

For Registrar-initiated striking off, the Gazette notice can be published 15 days after ACRA’s letter is sent. ACRA’s page on the Act says the statutory 60-day period for the public to lodge objections is not shortened; the saving comes from earlier Gazette publication.

On ACRA’s page on late annual returns, the time to object to an ACRA-initiated striking-off letter is 30 days before 20 October 2026 and 15 days on or after that date. Your company’s status remains “Live” during that objection period.

Two further points matter. First, an entity is legally dissolved or restored on the date and at the time the Registrar strikes off or restores its name, and the Registrar publishes that name, date and time in the Government Gazette. Second, the Court or the Registrar must refuse a restoration application if the restored entity is likely to be used for an unlawful purpose or for purposes prejudicial to public peace, welfare or good order in Singapore, or if restoration would be contrary to national security or interest. For restoration routes, see our guide to reinstating a company after ACRA strikes it off.

Which filing requirements were abolished?

Two requirements were removed to ease the burden on companies. A company no longer has to file a statement in lieu of prospectus in the prescribed circumstances under the Companies Act. Public limited companies with a share capital no longer have to convene statutory meetings or prepare statutory reports.

What changed for auditors and accounting firms?

Public accountants can choose to renew their registration for 1, 2 or 3 years instead of renewing every year. Professional indemnity insurance requirements are extended to accounting firms operating as sole proprietorships or partnerships, in addition to public accounting corporations and accounting limited liability partnerships. ACRA states that the cover is the highest of S$1 million, S$500,000 per public accountant in the firm, or two and a half times the firm’s gross income in its last financial year, subject to a maximum of S$50 million.

Directors do not file anything for these changes, but it is reasonable to ask an audit firm to confirm that it meets the insurance requirement when you appoint or reappoint it.

What should a company secretary do this week?

1. Export the company’s current Bizfile profile and compare directors, CEO role, secretary, auditor and members against the statutory registers.
2. Correct any differences through the relevant Bizfile update before preparing the annual return.
3. Decide whether anyone performs the CEO role, and if so make sure that person is appointed and recorded as a position holder.
4. Check who handles inspection requests at the registered office, and agree how reasonable notice will be received and recorded.
5. Diarise 15 days for any ACRA striking-off letter, and route the letter to a director the day it arrives.

Several of these steps tie into other filings. Our guide to late filing penalties explains the cost of missing a deadline, and you can find planning aids on the free tools page of our sister site.

Frequently asked questions

Did the CALA changes apply immediately on 20 October 2026?

The phase described by ACRA commenced on 20 October 2026. For ACRA-initiated striking off, ACRA’s guidance applies the 15-day objection period to letters dated on or after that date.

Do we need to appoint a CEO because of the new annual return question?

No. The question asks whether any individuals perform the role of CEO. If the answer is Yes, ACRA’s guide says the CEO must be appointed and shown as a position holder in the annual return.

Can a company still keep its registered office open for fixed hours?

Yes. The minimum hours requirement is removed, so the choice of hours is the company’s. The duty to make records available for inspection on reasonable notice continues.

Is the fee for the annual return changing?

ACRA’s filing guide, last updated on 19 October 2026, shows a filing fee of S$60 on Bizfile. Check the current fee on the guide before you file.

Where can I read the official text?

ACRA publishes a summary of the Act with links to the Act and the commencement notifications on its CALA 2025 page. Its guide to filing an annual return shows the new steps.

Last reviewed: 26 October 2026. The Editorial Team, Raffles Corporate Services.