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...
Director appointments, resignations and removals — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2026 w...
RORC and beneficial-owner register under CSP Act 2024 — Complete 2026 guide. For directors and company secretaries managing ACRA compliance. Practical 2...
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 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 [...]
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 [...]
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 [...]