Every Singapore private company must hold an Annual General Meeting (AGM) unless it qualifies for an exemption. Missing an AGM, failing to give proper notice, or passing resolutions without meeting quorum requirements are among the most common compliance lapses that directors overlook — and under CALA 2025, the penalties for such lapses now carry real [...]
Singapore's retail sector remains one of the most dynamic in Southeast Asia, serving both a discerning domestic market and millions of international visitors annually. Whether you operate a boutique clothing store, a consumer electronics outlet, a jewellery shop, or a chain of specialty retailers, the compliance landscape for a Singapore retail business is more involved [...]
A Singapore private limited company can reduce its share capital — but the process is more involved than many directors realise. The Companies Act 1967 requires court approval or, where certain conditions are met, a solvency statement procedure. This guide walks directors through both routes, the legal requirements, common reasons for a reduction, and what [...]
In April 2026, the Accounting and Corporate Regulatory Authority (ACRA) issued Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities — a document that has received relatively little attention from Singapore's business community, yet carries real implications for every company that engages an external auditor. This is not purely an [...]
In April 2026, the Accounting and Corporate Regulatory Authority (ACRA) issued Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities — a landmark regulatory development that has significant implications not only for Singapore’s accounting and audit firms, but for every company director and audit committee member who engages an external [...]
Closing a company in Singapore has never been a simple administrative exercise, but 2026 has brought a more complex regulatory landscape than before. The Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) — which passed Parliament on 5 November 2025 and commenced in phases from April 2026 — has reshaped the statutory framework for [...]
In April 2026, Singapore's Accounting and Corporate Regulatory Authority (ACRA) issued Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities. For most business owners, this may sound like an internal regulatory matter for the accounting profession. But if your company engages an external auditor — as many Singapore private limited [...]
On 6 April 2026, the Accounting and Corporate Regulatory Authority (ACRA) issued Practice Direction No. 1 of 2026 on External Private Capital Arrangements in Accounting Entities. This is the first time ACRA has issued formal regulatory guidance specifically addressing private equity (PE), venture capital (VC), and family office investment into Singapore's accounting and audit firms. [...]
Transfer pricing is the process by which related companies — such as a Singapore parent and its overseas subsidiary, or two companies in the same group — determine the prices charged for transactions between them. When a Singapore company buys services from a related company in a lower-tax jurisdiction, or sells goods to a related [...]
A shareholder agreement is only as useful as its exit provisions. When a company reaches the stage where a sale is on the table, the provisions that determine whether the deal can actually close — and on what terms — are the ones that matter most. Drag-along rights are among the most commercially important of [...]