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Starting a Business
Before you start
Who must register with ACRA
Choosing a business structure
Reserving a business name
Addresses to register with ACRA
Foreigners planning to register a business in Singapore
Register your business
Starting a sole proprietorship/partnership
Setting up a local company
Registering a limited partnership
Registering a limited liability partnership
Transfer of Registration /Re-domiciliation
Incorporating a VCC
Other Useful Information
List of referral authorities
CorpPass, licences, taxation etc.
Buying business information
Business Entities
Sole-proprietorships & Partnerships
Updating information of sole proprietorship
Common offences under the Business Names Registration Act
Closing the sole proprietorship
Variable Capital Companies
Setting up a VCC
Managing a VCC
Companies
Filing Annual Returns
Holding Annual General Meeting
Registering a charge for companies
Striking off a company
Setting up Register of Registrable Controllers
Updating information of a company
Filing financial statements in XBRL format
Limited Liability Partnerships
Filing annual declarations
Appointing LLP manager
Closing a LLP
Updating information of LLP
Striking off an LLP
Limited Partnerships
Converting a limited partnership
Closing a limited partnership
Resignation of partners
Updating information of limited partnership
Common offences for limited partnership
Compliance
Enforcement Policy
Overview
Investigation
Compliance and Enforcement measures
Filing a complaint
Making representation
Key statutory requirements
Holding AGM
Filing Annual Returns
Updating particulars of a company
Setting up Register of Registrable Controllers
Directors duties in relation to financial reporting
Offences
Offences for not holding AGM or filing ARs
Common Statutory offences
Common offences under the Business Names Registration Act
Common offences for Limited Partnerships
Common offences for Limited Liability Partnerships
Enforcement action
Disqualification of directors
ACRA-initiated striking off of companies
Composition fines
Enforcement Notices
Who We Are
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Legislation
Legislative Reform
Companies Act Reform
Background
Companies (Amendment) Act 2014
Key Amendments to the Companies Act
Key changes to Companies Act impacting Directors and CEOs
Key changes to Companies Act impacting Shareholders
Key changes to Companies Act relating to Audit and Preparation of Financial Statements
Key changes to Companies Act impacting Company Administrators
Key changes to Companies Act relating to issues on Share Capital, Capital Maintenance, Schemes of Arrangements and Amalgamations
Key changes to Companies Act impacting Foreign Companies and Authorised Representatives
Electronic Register of Members
Two-Phase Implementation of Companies (Amendment) Act 2014
List of key legislative amendments to be implemented in phase 1
Details of key legislative amendments effected in Phase 1
List of key legislative amendments to be implemented in phase 2
Details of key legislative amendments effected in Phase 2
More Details on Small Company Concept for Audit Exemption
More Details on Requirement for auditors of public interest companies and their subsidiaries to obtain ACRA's consent for premature resignation
FAQs - Implementation of Companies (Amendment) Act 2014
FAQs - Phase 2 of Companies (Amendment) Act 2014 - Frequently Asked Questions
Subsidiary Legislation - Phase 1
Subsidiary Legislation - Phase 2
Implementation of Section 121 of Companies (Amendment) Act 2014
Second Reading Speech By Senior Minister of State for Finance Mrs Josephine Teo On The Companies (Amendment) Bill 2014
Companies (Amendment) Act 2017
Changes on statutory requirements for AGM and filing of AR
FAQs - AGM exemption, change of FYE and AR filing timelines
Information for CSPs
Inward Re-domiciliation Regime in Singapore
Removal of requirement for common seal
Second Reading speech on the Companies (Amendment) Bill 2017
Public Registers of Members for Foreign Companies - Frequently Asked Questions
Setting up Register of Controllers - Help Resources
FAQs - Register of Registrable Controllers
Register of Registrable Controllers
Ministry of Finance Completes Review of the Companies Act
Business Names Registration Act
Business Names Registration Act - Key changes
List of key legislative provisions in BNRA
Business Names Registration Act - Frequently Asked Questions
Documents relating to the passage through Parliament
Commencement Notification
ACRA (Amendment) Act 2014
Key changes to ACRA (Amendment) Act applicable to Corporate Service Providers
Listing of Consultation Papers
Response to Feedback received on Proposed Changes to the Companies Act, LLPs Act and Accountants Act
Summary of Responses to Feedback on Proposed Amendments to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities
Summary of Responses to Feedback on Draft Business Names Registration Bill
Response to Feedback received on Draft Companies Amendment Bill
Summary of Response to Feedback from Public Consultation on ACRA Amendment Bill and Key Policies in the ACRA Service Providers Regulations
Summary of Response to Public Feedback on BizFinx Preparation Tool
Summary of Response to Feedback from Public Consultation on ACRA XBRL Revamp 2012
Public Consultation on Proposed Revisions to XBRL Filing Requirements and Data Elements
Public Consultation on amendments to the Companies Act, LLPs Act and Accountants Act
Public Consultation on the Introduction of an Inward Re-domiciliation Regime – Companies (Amendment) Bill 2017
Public Consultation on the Business Names Registration (BNR) Bill 2014
Public Consultation on Proposed Amendments to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities
Public Consultation on the ACRA Amendment Bill and key policies in the ACRA Service Providers Regulations
Public Consultation on Additional Proposed Amendments to the Companies Act
Public Consultation on Draft Companies Amendment Bill 2013
Public Consultation on BizFinx Preparation Tool ACRA XBRL Revamp
Public Consultation on Proposed Amendments to the Accountants Act
Public Consultation on ACRA XBRL Revamp 2012
Public Consultation on the Review of the Companies Act and Regulatory Framework for Foreign Entities
ACRA-AGC Joint Consultation – Supplementary Report on Formalities in the Execution of Documents: Amendments to Companies Act and Limited Liability Partnerships Act
Public Consultation on Review of Business Registration Act Cap. 32
ACRA-ICPAS Public Consultation on “Public Practice Programme”
CDAS Public Consultation on “Transforming Singapore into a Leading Global Accountancy Hub”
Public Consultation on 'Revisions to ACRA Taxonomy'
Public Consultation on “Review of The Registration and Regulatory Regime for Foreign Companies under The Companies Act Cap. 50”
Public Consultation on ACRA's review of the Registration Framework for Public Accountants
Public Consultation on ACRA's Regulatory Strategy on Auditing and Corporate Reporting in Singapore
Public Consultation on the Public Accountants Oversight Committee's Ethics Sub-Committee's proposed Code of Professional Conduct and Ethics for Public Accountants
Summary of Responses to Feedback on Proposed Revisions to XBRL Filing Requirements and Data Elements
Public Consultation on Proposed Amendments to the Companies Act
Legislation under ACRA's purview
Accounting and Corporate Regulatory Authority (Amendment) Act 2014
Accounting and Corporate Regulatory Authority Act (Chapter 2A)
Accountants Act (Chapter 2)
Business Names Registration Act
Companies (Amendment) Act 2014
Companies (Amendment) Act 2017
Companies Act (Chapter 50)
Limited Liability Partnerships (Amendment) Act 2017
Limited Liability Partnerships Act (Chapter 163A)
Limited Partnerships Act (Chapter 163B)
Statutes (Miscellaneous Amendments) Act 2014
Variable Capital Companies Act 2018
Legal Resources
Legal Digest
Registrar's Interpretations
Institute of Corporate Law Journal
Prescribed Forms
VCC
XBRL Filing and Resources
Who Needs to File Financial Statements?
Correcting an error in your XBRL financial statements
Help Resources
Technical Issues
Common Questions when Preparing Your XBRL Financial Statements (XBRL FS)
Useful information for preparing your company’s financial statements in XBRL format in the subsequent years
For XBRL Software Providers
About XBRL
Revised Preparation Tool
Beta version of new BizFinx preparation tool
Help resources
Tips on how to complete specific templates efficiently
Retrieving XBRL files previously lodged with ACRA
Download BizFinx preparation tool or multi upload tool
Implementation of Revised XBRL Filing Requirements
Terms and Conditions before Downloading BizFinx Tools
BizFinx portal will no longer be available from 1 Oct 2020; Companies to upload financial statements directly from BizFinx preparation tool
FAQs
How-to Guides
Annual Filing for Foreign Companies
Holding Annual General Meetings
What is an AGM
Timeline for holding AGMs
Exemptions from holding an AGM
Dispensing with AGMs
Applying for an Extension of Time to hold your AGM
Penalties for not holding an AGM
Application for Consent to Resign as Auditor of Public Interest Companies or Their Subsidiaries
Application for Consent to Resign as Auditor
Application for Transfer of Registration - Foreign Corporate Entities
Applying to be an Approved Liquidator
Before You Start
Who Must Register with ACRA?
Choosing a Business Structure
Reserving a Business Name
Addresses Registered with ACRA
Foreigners Who Wish to Register a Business in Singapore
Referral Authorities
Other important information
Useful services for your registered business entity
Buying Information
Introduction: About ACRA business information
Business Profile
Business Profile with Certificate of Production
Corporate Compliance and Financial Profile
People Profile
Extracts
Service: Product Bundle
Certificates
Registers
Package Information
Authorised Information Service Providers (ISPs)
Cancelling a Public Accounting Entity
Cancelling Registration as a Public Accountant
Change in Particulars of an Accounting Limited Liability Partnership
Change in Particulars of Public Accountant
Change in Particulars of Public Accounting Corporation
Change in Particulars of Public Accounting Firm
Changing Name of Public Accounting Entity
Closing a Company
Closing a Local Company
Closing a Foreign Company
Closing a Limited Liability Partnership LLP
Winding Up an LLP
Striking off an LLP
Closing a Limited Partnership LP
Cessation of Limited Partnership
Dissolution of Limited Partnership
Closing a Sole-Proprietorship or Partnership
Common Offences for Limited Liability Partnerships
Common Offences for Limited Partnerships
Common Offences under the Business Names Registration Act
Company-Related Fees
Converting a Limited Partnership
Converting to Limited Liability Partnership LLP
Errors and Typos in Limited Liability Partnership Transactions
Filing Annual Declarations
Filing Annual Returns
What is an annual return?
How to file an annual return
Timeline to file annual returns
Company officers needed to file annual return
Applying for an extension of time to file annual return
Filing overdue annual returns
Enforcement action for annual return filing breaches
Filing Financial Statements in XBRL Format
Workflow for Preparing and Filing XBRL Financial Statements
Introduction to ACRA Taxonomy
Preparing your XBRL Financial Statements
Applying for Exemptions from XBRL Filing Requirements
Common Mistakes to Note When Filing Financial Statements in XBRL
Limited Partnership-Related Fees
LLP-Related Fees
LLPs under Receivership
Lodging a Complaint against Public Accountants or Public Accounting Entities
Legal Obligations of Public Accountants and Public Accounting Entities
Types of Complaints
Procedure to Lodge a Complaint
What to Do After Lodging a Complaint
Lodging Complaints
Lodging Complaints
Lodging a Name Complaint
Lodging a Complaint for Suspected Statutory Breaches
Lodging a Complaint against Public Accountants or Public Accounting Entities
Offences, Prosecutions and Penalties for Companies
List of Common Offences
Annual General Meeting and Annual Return Filing Breaches
Late lodgement fees (other than for late lodgement of Annual Return)
Preparing Financial Statements
Directors Duties in relation to Financial Reporting
Financial Reporting Surveillance Programme
Professional Requirements for Registration as Public Accountants
Professional Examination Requirements
Practical Experience Requirements
Continuing Professional Education (CPE) Requirement
Courses on Ethics and Professional Practice Subjects
Membership in Professional Accountancy Body
New Practical Experience as a PA - FAQs
Registering a Charge for Companies
Registering a Foreign Company
Registering a Limited Liability Partnership (LLP)
Understanding LLPs
Partners and Managers of LLPs
Foreigners and LLPs
Registering a Limited Liability Partnership (LLP)
Publication of LLP Name, Unique Entity Number (UEN) and Statement
Registering a Limited Partnership
Understanding Limited Partnerships
Partners and Managers of Limited Partnerships
Foreigners and Limited Partnerships
Registering a Limited Partnership (LP)
Publication of LP Name and Unique Entity Number (UEN)
Registering as a Public Accountant
Purpose of Registration of Public Accountants
Requirement for Registration as a Public Accountant
Registering as a Public Accountant
Renewing Public Accountant Registration
Requirements for Renewal of Public Accountant Registration
Renewing Certificate of Registration
Resignation and Disqualification of Directors
Overview of Resignation and Disqualification of Directors
Notifying ACRA of Resignation or Disqualification by the Ex-Director
Resignation of Partners in Limited Partnerships
Revoking a Public Accounting Firm or Public Accounting Corporation or Accounting LLP
Setting Up a Local Company
Choosing a Company Name
Determining the Company Type
Appointing Directors, Company Secretary and Other Key Personnel
Shares and Shareholders
Registered Office Address and Constitution
Deciding on a Financial Year End
Submitting your Application via BizFile+
What you have to file each year
Other important information
Setting Up a Public Accounting Corporation
Overview
Requirements for setting up a Public Accounting Corporation
Registering a Public Accounting Corporation
Setting Up a Public Accounting Firm
Setting Up an Accounting LLP
Understanding Accounting LLPs
Requirements for setting up an Accounting LLP
Registering an Accounting LLP
Converting to an Accounting LLP
Sole-Proprietor and Partnership Fees
Starting Sole-Proprietorships or Partnerships
What is a sole proprietorship?
What is a partnership?
Who can set up a sole proprietorship or partnership in Singapore?
Reserving a business name
Providing a business address
Submitting your application via BizFile+
Renewing your business registration
After you have registered your business
Striking Off a Local Company
Subscribing to Business Name Alert service
FAQs
Updating Information of Companies and Company Officers
Change in company’s name, business activity, registered office address or company officers
Change in particulars of company officers
Change in particulars of shareholders
Change in foreign company’s name and information
Change in particulars of authorised representative or director of a foreign company
Change in the Charter, Statute, Memorandum/Articles or other Instruments of Foreign Company
Updating Information of Limited Liability Partnerships
Changes in Personal Particulars of Partners or Manager
Changes in LLP Information and Appointments/Cessation Of Partners or Manager
Updating Information of Limited Partnerships
Changes in Personal Particulars of Partners or Managers for Limited Partnership
Changes in Business Information and Appointments/Cessation of Partners or Managers for Limited Partnerships
Updating Information of Sole Proprietorships and Partnerships
Changes in personal particulars of business owners and authorised representatives
Changes in business information and appointments of business owners and authorised representatives
Setting Up a VCC
Introduction
Registering a VCC name
Determining the VCC type
Appointing Directors, Company Secretary and Other Key Persons
Registered Office Address and Constitution
Incorporating a new VCC
Registration of Sub-fund(s) for an Umbrella VCC
Filing a Notice of Error (NOE)
Clerical/Typographical Errors
Application to Registrar for Other Errors
Notification of Revised Financial Statements
Submitting your application via BizFile+
Managing a VCC
Closing a VCC
Striking off
Winding up
Closing a sub-fund
Registration of Charge for VCC
Updating Information of VCCs and VCC Officers
VCC: Application for Transfer of Registration - Foreign Corporate Entities
Setting up and maintaining Register of Registrable Controllers (RORC)
Overview of BizFile+
BizFile+ Fee Schedule
CorpPass to replace SingPass for all transactions with ACRA
Special UEN (SUN): Choose Your Preferred UEN
Special UEN - Frequently Asked Questions
New User Interface for BizFile+
Help Resources
Frequently Asked Questions
BizFile+ Navigation Tips
Updates and Announcements
Important notice on filing of share related transactions on Bizfile+
Introducing: ACRA On The Go
ACRA's Open Data Initiative
Commencement of Data Alignment Exercise
Provision of Free Business Profiles
Enhanced Directory Search Function in BizFile+
BizFile + Portal Unavailable from 10 to 15 Dec 2020 for System Upgrade
ACRA-On-The-Go Mobile App to be discontinued from 15 Dec 2020
Register of Registrable Controller (RORC) transaction in BizFile+ to resume in February 2021
More epayment options for customers
Enhanced BizFile+ Dashboard - Information on RFAs
RFA Filing Access - Frequently Asked Questions
Enhancements to eForms of 14 BizFile+ eServices
Enhanced Customer Experience at ACRA iShop
Use of Principal Name in selected eForms effective 1 May 2020
Public Accountants
Audit Regulation
Audit Regulation in Singapore
International Audit Regulators
Professional Resources
Audit Practice Bulletins
Anti-money Laundering and Counter-financing of Terrorism Resources
Procedures for Applying for Registration as a Public Accountant under the New Practical Experience Requirement
CDAS Final Report on “Transforming Singapore into a Leading Global Accountancy Hub for Asia-Pacific”
Information on Audit Quality
Practice Monitoring Programme (PMP)
PMP Process
PMP Orders
Regulatory Notices
Orders issued on Public Accountants - Failure to pass Practice Review
Disciplinary Proceedings
Public Accountants registered for the purpose of becoming Judicial Managers pursuant to s227B(3)(a) of the Companies Act and/or Trustees in Bankruptcy pursuant to section 34(a)(i) of the Bankruptcy Act
Orders issued on Public Accountants - Non-compliance with PAOC Order
Orders issued on Public Accountants who failed Second or Revisit Inspection with Hot Review
Archived Record for Disciplinary Proceedings
Archived Record for PMP
List of Approved LIquidators under section 9(1) of the Companies Act
Registering as a Public Accountant
New requirements for registration as a Public Accountant from 1 Jan 2019
Audit Quality Indicators Disclosure Framework
Corporate Service Providers
Registration and Renewal for Filing Agents and Qualified Individuals
Background to Filing Agent and Qualified Individual
Registration and Renewal of Registration as a Filing Agent
Procedure to Register or Renew Registration as a Filing Agent
Registration and Renewal of Registration as a Qualified Individual
Procedure to Register or Renew Registration as a Qualified Individual
Cancellation of Registration as a Filing Agent or Qualified Individual
Exemption from Requirement to Register as a Filing Agent or Qualified Individual
Mandatory Training and Proficiency Test Requirements for Registered Filing Agents
Publication of Sanctions
FAQs - Mandatory Training and Proficiency Test requirements for RFAs
FAQs - Publication of Sanctions for RFAs
Guidelines for Corporate Service Providers
New Legislation
Compliance Review
Enforcement and Compliance
Help Resources
Update on Business Registry and Regulatory Developments by ACRA
Appointment or Withdrawal of Qualified Individual
Change in Particulars of Filing Agent and Qualified Individual
Maintenance of Employees by Filing Agent and Qualified Individual
Maintenance of Client List
Changes to BizFile+ Filing Access for Registered Filing Agents
Commencement of New Requirements to Lodge Registrable Controllers' Information with ACRA from 30 July 2020
Compliance
Enforcement Policy Statement
Overview
Investigations
Compliance and Enforcement Measures
Filing a Complaint on Alleged Offences
Making Representations to ACRA on Compliance or Investigative Matters
Offences of Not Holding AGM or Filing ARs Late or Not Laying Up to Date Accounts at AGM
Annual General Meeting and Annual Return Breaches
Overview
Enforcement actions against companies and directors for annual return filing breaches
Disqualification of directors for filing breaches
Striking off of companies that failed to file ARs
Late Lodgement Fees (other than for late lodgement of Annual Return)
Resignation and Disqualification of Directors
Notifying ACRA of Resignation or Disqualification by the Ex-Director
Other Offences
Common Offences for Companies
Common Offences for Sole Proprietorships and Partnerships under the Business Names Registration Act 2014
Common Offences for Limited Liability Partnerships
Common Offences for Limited Partnerships
Compliance Record of a Company
Enforcement Related Materials
Striking off Entities
Entities to be struck off (First Gazette)
Entities that have been struck off (Final Gazette)
Entities to be struck off First Gazette 2016
Entities to be struck off Final Gazette 2016
Entities to be struck off First Gazette 2017
Entities that have been struck off Final Gazette 2017
Striking Off First Gazette 2018
Striking Off Final Gazette 2018
Striking Off First Gazette 2019
Striking Off Final Gazette 2019
Striking Off First Gazette 2020
Striking Off Final Gazette 2020
Entities that have been restored
Register of Registrable Controllers (RORC)
Help Resources
Frequently Asked Questions
Training and Resources
ACRA Academy
Introduction
Past Events
Contact Us
Fundamentals of Corporate Secretarial Practice (FCSP)
DTP
Directors Training Programme
Director's Training Programme - FAQs
BizFinx and XBRL
Accounting and Finance
Essential Courses for Directors
Ethical Dilemmas and Whistleblowing
Essentials of Starting a Business
Essentials of Starting a Business (ESB)
FAQs
Anti-Money Laundering / Countering the Financing of Terrorism
Contract Law
Importance and Implementation of Internal Controls
Publications
ACRAConnect
ACRAConnect Newsletter
ACRAConnect - Past Issues
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Audit Practice Bulletin
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ACRA Annual Reports
ACRA Annual Report 2017-2018
Home
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To Be A Leading Business Registry
To Be A Respected Corporate and Accounting Regulator
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To Be An Innovative, Efficient and Effective Team
Key Statistical Highlights
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Financial Statements
Practice Monitoring Programme Public Reports
Financial Reporting Surveillance Programme Reports
Research Reports
Resources
Videos
Facts and Figures
Business Registry Statistics
Statistical Highlights 2019
Useful Links
How-to Guides
Useful Resources
ACRA-SGX-SID Audit Committee Seminar 2019
ACRA-SGX-SID Audit Committee Seminar 2018
ACRA-SGX-SID Audit Committee Seminar 2017
ACRA-SGX-SID Audit Committee Seminar 2016
ACRA-SGX-SID Audit Committee Seminar 2015
Guidebook for Audit Committees in Singapore - Second Edition (2014)
Guidebook for Audit Committees in Singapore - First Edition (2008)
Singapore Accountancy Convention 2016
Singapore Accountancy and Audit Convention 2017
Guide For Companies Limited By Guarantee Concerning Money Laundering And Terrorism Financing
ACRA's Consumer Guide
Common Tactics Adopted by Dubious Business Entities
Use of ACRA's Business Information Services to do Background Checks
Making Use of Information from Background Checks
Other Useful Resources to Obtain More Information
Avenues for Consumers to Lodge Reports with the Authorities
ACRA-SGX-SID Audit Committee Seminar 2020
Feedback / Enquiry
Find SSIC Code for Business Activities
Business Entities
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Limited Liability Partnerships
Limited Partnerships
Public Accountants
Variable Capital Companies
Transaction Forms
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Enforcement Notices
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