A significant change in Singapore's audit governance landscape quietly took effect on 6 May 2026. Under the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), every audit report for a Singapore company is now required to identify, by name, the individual public accountant who personally conducted and was primarily responsible for the audit engagement. [...]
If your Singapore company collects, uses, or discloses personal data — and virtually every company does — the Personal Data Protection Act 2012 (PDPA) places eleven distinct obligations on your organisation. These are not aspirational guidelines. They are enforceable legal requirements backed by fines of up to ten per cent of your annual turnover for [...]
Share buybacks under CALA 2026 — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 walkthrough coverin...
Share transfers and stamp duty on shares — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 walkthrou...
Share issuances, allotments and pre-emption rights — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026...
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 e-commerce sector continues to grow rapidly, driven by high smartphone penetration, strong logistics infrastructure, and a digitally savvy population. Whether you are selling physical goods, digital products, or services online — as a sole trader, a private limited company, or through a marketplace platform — there are important tax, GST, and compliance obligations that [...]
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 [...]
Constitution amendments and special resolutions — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 wa...