The Corporate and Accounting Laws Amendment Act 2025 (CALA 2025) commenced on 6 May 2026, introducing the most significant changes to Singapore's Companies Act (Cap. 50) in over a decade. But CALA 2025 is not a one-off event. The Act was deliberately structured to take effect in phases, with further changes still to come. This [...]
The Corporate and Accounting Laws Amendment Act 2025 (CALA 2025), which commenced on 6 May 2026, has introduced significant changes to how Singapore companies may conduct selective share buybacks. If your company has ever repurchased its own shares — or is considering doing so — understanding these new requirements is essential for directors and company [...]
CALA 2025 Phase 1 commenced on 6 May 2026 with four major changes. More provisions are still pending commencement. A forward-looking guide for directors and company secretaries.
From 6 May 2026, CALA 2025 introduced a mandatory two-tier approval process for selective share buybacks in Singapore. A guide for company secretaries, directors and shareholders.
From 6 May 2026, Singapore audit reports must name the individual engagement partner under CALA 2025. A practical guide for company secretaries, audit committees and boards.
If you are incorporating a Singapore company as a foreigner, or if your Singapore company does not yet have a locally resident director, you will almost certainly encounter the term "nominee director." This is one of the most commonly used — and most commonly misunderstood — concepts in Singapore company formation. This guide explains what [...]
When a Singapore company is dissolved — whether struck off by ACRA for failing to file annual returns, or wound up through a voluntary or compulsory liquidation — it ceases to exist as a legal entity. Any outstanding debts owed by that company appear, at first glance, to be uncollectable. The debtor has vanished. But [...]
A complete 2026 guide to board resolutions in Singapore — ordinary, special and written resolutions, common use cases, drafting principles, and director duty obligations under the Companies Act.
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.
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 [...]