From 6 May 2026, every audit report issued in respect of an audited Singapore company must now bear the name of the individual public accountant who personally led the engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), represents a significant shift in audit transparency — and it has [...]
When the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, it brought a raft of changes affecting Singapore company law. Among the most practically significant — and least widely discussed — is the new double-hurdle approval requirement for selective share buy-backs. For directors, company secretaries, and shareholders of Singapore [...]
On 9 May 2026, Singapore's business classification system underwent its biggest overhaul since 2020. The Accounting and Corporate Regulatory Authority (ACRA) officially migrated all registered entities — companies, limited liability partnerships, sole proprietorships and more — from the Singapore Standard Industrial Classification 2020 (SSIC 2020) to the updated SSIC 2025 framework. The migration was automatic: [...]
Of all the grounds on which a Singapore court may wind up a company, the just and equitable ground under Section 254(1)(i) of the Companies Act 1967 is the most discretionary and the most fact-sensitive. Among the various circumstances that can give rise to a just and equitable winding up, the irretrievable breakdown of mutual [...]
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) 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 [...]
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 [...]
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 [...]