In February 2026, the Accounting and Corporate Regulatory Authority (ACRA) announced that it is reviewing Singapore's audit exemption framework — the first such review since the thresholds were set in 2015. Targeted industry consultations closed on 17 April 2026, and ACRA is expected to publish its response in the second half of 2026. But the [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced its first tranche of changes on 6 May 2026. For Singapore company directors, the message is clear: the era of passive or perfunctory board involvement is over. Director fines have quadrupled. Disqualification grounds have expanded. Audit accountability has sharpened. And corporate service providers must [...]
This article is part of our ongoing series on Singapore company law case law. It examines the doctrine of legitimate expectations as applied in Section 216 minority oppression cases under the Companies Act (Cap 50). Introduction: What Is Section 216? Section 216 of the Companies Act (Cap 50) is Singapore's primary remedy for minority shareholders [...]
What Are Resolutions in Singapore Company Law? A resolution is a formal decision made by a company's members (shareholders) or directors. Under the Singapore Companies Act (Cap 50), certain decisions that affect the company's structure, governance, or rights must be passed by resolution — and the type of resolution required depends on the significance of [...]
Why Drag-Along and Tag-Along Rights Matter in Singapore Companies When you incorporate a private limited company in Singapore with multiple shareholders, your shareholder agreement becomes one of the most important documents your company will ever sign. Two of the most consequential clauses in any shareholder agreement are the drag-along right and the tag-along right — [...]
A Major Employment Law Change Taking Effect 1 July 2026 Effective 1 July 2026, Singapore's minimum retirement age rises from 63 to 64 years, and the re-employment age increases from 68 to 69 years. These changes — announced during the Ministry of Manpower's Committee of Supply 2026 — affect every Singapore employer with local employees [...]
What Singapore Budget 2026 Means for Your Company Singapore's Budget 2026, delivered by Deputy Prime Minister Lawrence Wong in February 2026 and subsequently enhanced in April 2026, introduced a package of corporate tax measures designed to help businesses navigate an increasingly uncertain global environment. For directors and business owners, understanding these measures is not just [...]
When shares in a Singapore private limited company are transferred from one party to another, stamp duty is payable on the instrument of transfer. Whether you are buying shares, selling shares, or restructuring your company's shareholding, understanding how stamp duty on share transfers works in Singapore is essential. This guide covers the rates, calculation method, [...]
Singapore's Personal Data Protection Act (PDPA) applies to virtually every business that collects, uses, or discloses personal data in Singapore. For small and medium enterprises (SMEs), understanding your PDPA obligations is not optional — non-compliance can result in financial penalties of up to S$1 million per breach (and higher under the 2021 amendments), as well [...]
Singapore's Budget 2026, delivered by Deputy Prime Minister and Finance Minister Lawrence Wong on 18 February 2026, introduced a range of measures aimed at helping businesses — particularly small and medium enterprises (SMEs) — navigate a challenging global economic environment. From corporate income tax rebates to enterprise development grants and workforce support schemes, the Budget [...]