From 6 May 2026, every Singapore company that is required by law to have its accounts audited must ensure that its audit report names — by full name — the individual public accountant personally responsible for the engagement. This is one of the most operationally significant changes introduced by the Corporate and Accounting Laws (Amendment) [...]
Not every Singapore company is required to have its financial statements audited each year. For thousands of small businesses, the small company audit exemption under the Companies Act 1967 removes the mandatory audit requirement — saving directors significant time and cost without compromising their core compliance obligations. But qualifying is not automatic, and changes may [...]
A complete guide to Annual General Meeting (AGM) requirements in Singapore for 2026. Covers Section 175 deadlines, private company exemptions under Section 175A, notice requirements, Annual Return filing, and the increased penalties under the Corporate and Accounting Laws (Amendment) Act 2025.