The Corporate and Accounting Laws Amendment Act 2025 (CALA 2025) introduced a significant change to Singapore's audit framework: every audit report issued for a Singapore company must now name the individual public accountant responsible for the engagement, not merely the audit firm. This reform affects all companies that require a statutory audit under the Companies [...]
AGM Requirements for Singapore Companies: A Practical Guide (2026)
Every Singapore company must comply with AGM requirements under the Companies Act. Learn the deadlines, agenda, exemptions, notice rules, and what happens if you miss the AGM deadline.
The Corporate and Accounting Laws (Amendment) Act 2025 Has Commenced: What Every Singapore Director Must Do Now
On 6 May 2026, key provisions of the Corporate and Accounting Laws (Amendment) Act 2025 (the "Amendment Act") formally commenced in Singapore. For company directors — whether executive, non-executive, or nominee — the changes are immediate and significant. The maximum fine for breaching core director duties has quadrupled from S$5,000 to S$20,000. A new category [...]
CALA Act First Tranche Commences 6 May 2026: Action List for Directors and Company Secretaries
The first tranche of the Corporate and Accounting Laws (Amendment) Act 2025 (CALA Act) commenced on 6 May 2026, marking the most significant overhaul of Singapore's company law in over a decade. ACRA published its commencement notice on 16 April 2026, giving directors and company secretaries roughly three weeks to prepare. If you are a [...]
How to Strike Off a Singapore Company: Complete ACRA Guide (2026)
Closing a Singapore company is a process that demands precision. While the strike-off route is the cheapest and quickest way to wind down a dormant or non-trading entity, ACRA's eligibility bar is strict — and many directors are caught out by lingering tax liabilities, undischarged charges, or simple paperwork errors that delay the process by [...]
Redomiciling Your Foreign Company to Singapore: A Full Process Guide
Until 2017, foreign companies that wanted to operate in Singapore had to choose between setting up a branch office, incorporating a fresh subsidiary, or running a representative office. None of these routes preserved the legal identity of the original entity — meaning contracts, intellectual property, regulatory licences, and operating history all stayed in the old [...]
How to Strike Off a Singapore Company: Complete ACRA Guide
Closing a Singapore company is more often a paperwork exercise than a financial one. Most owner-managed Singapore companies that have stopped trading do not need to be wound up by a liquidator — instead, they can apply to ACRA to be struck off the register under section 344A of the Companies Act 1967. The process [...]
Singapore Company Compliance Calendar 2026: Every Filing Deadline You Need
Running a Singapore-incorporated company looks effortless from the outside. Behind the scenes, every directors' decision, every shareholder change, every dollar of revenue, and every working day flows through a calendar of statutory obligations administered by ACRA, IRAS, and (where relevant) MOM. Miss one and you face penalties that scale fast — late lodgement fees, prosecution [...]
Singapore Company Compliance Calendar 2026: Every Filing Deadline
Running a Singapore company involves a calendar of recurring obligations to ACRA, IRAS, MOM, and CPF. Miss a deadline and the consequences range from late filing penalties of S$300–S$600 with ACRA, to compounded GST penalties with IRAS, to disqualification of directors in serious cases. The good news: every deadline is predictable once you know your [...]
Maintaining Proper Statutory Records in Singapore: A Compliance Guide for Companies
Introduction Every company incorporated in Singapore is required by law to maintain a comprehensive set of statutory records. These records serve as the official documentation of a company’s structure, governance decisions, and financial activities. Failure to keep them up to date can result in penalties, prosecution, and even the disqualification of directors. Yet many business [...]