Board resolutions are the formal mechanism by which a Singapore company's directors exercise their collective authority. Whether the company is opening a bank account, appointing a new director, allotting shares, or approving a material transaction, the decision must be properly documented in a board resolution to be legally effective and to satisfy ACRA's record-keeping requirements [...]
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 [...]
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: [...]
Annual Return (AR) filing with ACRA — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 walkthrough co...
Annual General Meeting (AGM) — dispensing, EOT, virtual — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical...
Company Secretary statutory duties under the Companies Act — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practi...
When a Singapore company is wound up — whether by a court order or voluntarily — one of the most consequential questions is: who gets paid, in what order, and how much? The answer depends critically on whether a creditor is secured or unsecured, and within each category, on the statutory priority rules governing the [...]
Exempt Private Company (EPC) mechanics — Complete 2026 guide. For foreign founders setting up shop in Singapore. Practical 2026 walkthrough covering exe...
When a creditor seeks to wind up a Singapore company on the ground of insolvency, the most common gateway is to first serve a statutory demand on the debtor company and wait 21 days. If the company fails to pay the debt, secure or compound it to the creditor's satisfaction within those 21 days, the [...]
Singapore is one of Asia's most attractive jurisdictions for establishing a holding company structure. Its extensive network of over 90 double taxation agreements (DTAs), territorial tax system, zero withholding tax on dividends paid to shareholders, and the Section 13H capital gains exemption make it a compelling headquarters location for investors and entrepreneurs across the region. [...]