Winding Up a Singapore Company on Just and Equitable Grounds Explained

When a Singapore company reaches a point of irreconcilable breakdown — whether through deadlock between shareholders, the collapse of the mutual trust on which the enterprise was founded, or the abandonment of its original purpose — the court may order the company wound up on the ground that it is "just and equitable" to do [...]

Board Resolutions in Singapore: Types, Templates & Legal Requirements

Board resolutions are the formal mechanism through which a Singapore company's board of directors makes decisions and authorises actions. Under the Companies Act (Cap. 50), the board is collectively responsible for managing the company's business, and resolutions are the legal record of how that authority is exercised. Getting board resolutions right — the type, the [...]

Named Auditors Under CALA 2025: What Singapore Companies and Their Boards Need to Know

From 6 May 2026, every audit report issued for a Singapore company that is required to have a statutory audit must now bear the name of the individual public accountant personally responsible for the engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), represents a significant shift in audit [...]

The New Double-Hurdle for Selective Share Buy-Backs Under CALA 2025

On 6 May 2026, a significant but quietly-noticed change in Singapore company law took effect. Under the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), selective share buy-backs — where a company buys back shares from specific shareholders rather than pro-rata from all — now require a new two-tier approval threshold. Directors, shareholders, and [...]

SSIC 2025 Is Live: Does Your Company’s Business Activity Code Still Reflect What You Do?

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 [...]

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