When shareholders of a Singapore private limited company sit down to draft their shareholder agreement, drag-along and tag-along rights are often the most negotiated clauses in the document. These exit provisions determine what happens to minority shareholders when a majority shareholder decides to sell — and getting them wrong can create deadlock, litigation, or a [...]
If you are a foreign entrepreneur looking to start and run a business in Singapore, the EntrePass is the work pass designed specifically for you. Unlike the Employment Pass — which requires employer sponsorship and is assessed under the COMPASS framework — the EntrePass evaluates the innovation merit of your proposed business and your track [...]
The Corporate and Accounting Laws Amendment Act 2025 (CALA 2025) commenced on 6 May 2026, bringing the most significant changes to Singapore's corporate insolvency framework in several years. While much of the early commentary focused on CALA 2025's director duties reforms and audit accountability changes, the Act also introduced important amendments to the Insolvency, Restructuring [...]
In April 2026, the Accounting and Corporate Regulatory Authority (ACRA) issued a landmark regulatory document: Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities. It is the first formal guidance of its kind in Singapore, and it arrives against a backdrop of growing global interest from private equity (PE) firms, [...]
RORC and beneficial-owner register under CSP Act 2024 — who must keep them, deadlines, penalties and 2026 costs.
Annual Return filing with ACRA — deadlines, penalties, XBRL and 2026 costs for Singapore companies, explained step by step.
Annual General Meeting rules for Singapore companies — deadlines, dispensing, extensions, virtual AGMs and 2026 costs.
When a Singapore company's directors or majority shareholders have acted oppressively, defrauded the company, or misapplied company assets, minority shareholders and other stakeholders have two distinct legal pathways to bring a derivative action on behalf of the company. These are the statutory derivative action under section 216A of the Companies Act and the common law [...]
The first day of July 2026 brings a cluster of labour law changes that every Singapore employer needs to prepare for. The changes span the Local Qualifying Salary (LQS) threshold, retirement and re-employment ages, and COMPASS salary benchmarks for Employment Pass renewals. This guide explains each change and what your business must do before and [...]
When a Singapore company needs its financial statements prepared or verified, three distinct engagements are available: an audit, a review engagement, and a compilation. Each differs fundamentally in scope, assurance level, cost, and who can sign off. Choosing the wrong engagement type is a compliance risk. Choosing the right one — but over-buying — is [...]