On 6 May 2026, the second tranche of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) came into force. Among the changes with the most direct impact on corporate transactions is a significant tightening of the approval process for selective off-market share buy-backs. Where a single special resolution previously sufficed, companies must now [...]
On 9 May 2026, the Singapore Standard Industrial Classification 2025 (SSIC 2025) officially took effect. ACRA automatically migrated every company, partnership, and sole proprietorship registered on BizFile+ from the old SSIC 2020 framework to its nearest SSIC 2025 equivalent using official correspondence tables published by the Department of Statistics Singapore (SingStat). For most businesses, the [...]
EGM mechanics — resolutions, quorum and minutes — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 wa...
Among the most complex and fact-sensitive areas of Singapore company law is the concept of the "quasi-partnership" company and its relevance to just and equitable winding up petitions under Section 254(1)(i) of the Companies Act (Cap. 50). The quasi-partnership doctrine allows Singapore courts to look beyond the strict corporate form and apply equitable principles that [...]
Drag-along rights are one of the most commercially significant — and potentially contentious — provisions in any Singapore shareholders' agreement. For majority shareholders and investors, they are an essential tool for facilitating a clean exit from a company. For minority shareholders, they represent a right that can compel them to sell their shares on terms [...]
Treasury shares are a feature of Singapore company law that many directors are aware of in principle but few fully understand in practice. The ability for a company to hold its own repurchased shares "in treasury" — rather than cancelling them immediately — has been available to Singapore companies since amendments to the Companies Act [...]
From 6 May 2026, every audit report issued in respect of an audited Singapore company must now bear the name of the individual public accountant who personally led the engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), represents a significant shift in audit transparency — and it has [...]
When the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, it brought a raft of changes affecting Singapore company law. Among the most practically significant — and least widely discussed — is the new double-hurdle approval requirement for selective share buy-backs. For directors, company secretaries, and shareholders of Singapore [...]
On 9 May 2026, Singapore's business classification system underwent its biggest overhaul since 2020. The Accounting and Corporate Regulatory Authority (ACRA) officially migrated all registered entities — companies, limited liability partnerships, sole proprietorships and more — from the Singapore Standard Industrial Classification 2020 (SSIC 2020) to the updated SSIC 2025 framework. The migration was automatic: [...]
Striking off and members' voluntary winding up — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 wal...