From 6 May 2026, CALA 2025 introduced a mandatory two-tier approval process for selective share buybacks in Singapore. A guide for company secretaries, directors and shareholders.
From 6 May 2026, Singapore audit reports must name the individual engagement partner under CALA 2025. A practical guide for company secretaries, audit committees and boards.
When a distressed Singapore company files an application for a judicial management order in the High Court, it sets off a clock. From the moment of filing, an automatic 30-day moratorium takes effect, restraining creditors from commencing or continuing legal proceedings against the company. For creditors who were about to sue, had already sued, or [...]
For high net worth individuals and families establishing a family office in Singapore, the choice between a Section 13O and a Section 13U fund tax exemption is one of the most consequential structuring decisions they will make. Both schemes offer exemption from Singapore income tax on qualifying investment income, but they differ significantly in their [...]
If you are incorporating a Singapore company as a foreigner, or if your Singapore company does not yet have a locally resident director, you will almost certainly encounter the term "nominee director." This is one of the most commonly used — and most commonly misunderstood — concepts in Singapore company formation. This guide explains what [...]
The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) is the most significant reform to Singapore's corporate law framework in recent years. Its first tranche of provisions commenced on 6 May 2026, bringing in stronger director duty penalties, expanded anti-money laundering disqualification, the named audit partner requirement in audit reports, and new double-tier approval [...]
Since 6 May 2026, any Singapore company that wishes to carry out a selective share buyback — buying back its own shares from specific shareholders rather than offering equally to all — must satisfy a new double-tier approval requirement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), significantly strengthens [...]
From 6 May 2026, every audit report issued for a Singapore company must do something new: it must identify by name the individual public accountant who was primarily responsible for that audit engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), is one of the most significant shifts in [...]
When a Singapore company reaches the end of its commercial life — whether because the business has succeeded and shareholders want to realise their investment, or because the company has failed and creditors are pressing for repayment — the question of how to close it properly arises. Singapore law provides two fundamentally different pathways: Members' [...]
From 1 July 2026 — just weeks away — Singapore's statutory retirement age rises from 63 to 64. The re-employment age rises simultaneously from 68 to 69. These changes are mandatory and carry significant consequences for employers who fail to comply. Directors, HR managers, and company secretaries should be reviewing their employment documentation and HR [...]