Under the Companies Act 1967, a member can inspect a Singapore company’s minute books of general meetings without charge and can ask for copies at no more than $1 a page, to be supplied within 14 days of a written request (section 189). Directors can inspect the accounting records at all times (section 199(3)). Members and creditors can inspect the register of charges free of charge (section 138). The public can buy ACRA’s business profile. Board minutes are not open to members. Since 20 October 2026, the person inspecting must give reasonable notice, and the company must make the records available for at least two hours on each relevant business day.
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
Who is allowed to see which company records?
The answer depends on who is asking and what they want to see. The rights below come from the Companies Act 1967, and your company’s constitution or a shareholders’ agreement may give more.
| Record | Who can inspect | Cost and timing | Section |
|---|---|---|---|
| Minutes of general meetings, and minutes of members’ written resolutions | Any member | Inspection free. Copies at no more than $1 a page, within 14 days of a written request | s 189(1), (2) |
| Minutes of directors’ meetings and of a sole director’s resolutions | Not open to members under s 189 | Not applicable | s 189(2A) |
| Accounting records | Directors, at all times | No fee. The court can allow a director’s public accountant to inspect | s 199(3), (5) |
| Last financial statements and auditor’s report | Any member (or debenture holder) on request | Free copy | s 203(3) |
| Register of charges and charge documents | Creditors and members free. Others on payment of a fee of up to $2 per inspection for the register | Copies of charge instruments up to $1 a page, within 3 days | s 138(3), (3A) |
| Register of members (public company) | Members free. Others pay $1 or less per inspection | Copies at $1 or less a page, within 21 days | s 192(2), (3) |
| Register of members (private company) | Kept electronically by ACRA, not by the company | See the ACRA section below | s 196A |
Registrable controllers are different. The register of registrable controllers is private and is not open to the public, as explained in our guide to the RORC.
What changed on 20 October 2026?
ACRA announced that, from 20 October 2026, the rule that a company’s registered office must be open to the public for specified minimum hours each business day is removed. Companies must still make records available for inspection as the law requires. The person who wants to inspect must now give the company reasonable notice. After that notice, the company must make the records available for at least two hours during each of the relevant business days.
In practice, a member should no longer simply turn up at a registered office. Send a dated written notice first, and name the records and a proposed window for inspection. The change replaces the old assumption of walk-in access; it does not remove the underlying right to inspect.
How does a member request inspection or copies?
- Confirm you are a member. A member is the person named in the register of members. A person holding shares through a nominee or trustee should generally ask the registered holder to make the request, or ask the company to confirm a different arrangement in writing.
- Write to the company. Address the letter to the company at its registered office and copy the company secretary. Say which records you want: for example “minute books of all general meetings from 1 January 2024”.
- Propose dates. Give reasonable notice and offer a range of dates so that the two-hour access window can be arranged.
- Ask for copies in writing. A written request for copies of minutes starts the 14-day period in section 189(2). Offer to pay the page charge.
- Keep proof. Keep your letter, proof of delivery and any reply.
How should the company respond?
The board and company secretary should treat the request as a compliance deadline, not a nuisance.
- Log the date of receipt and the date the 14 days will end.
- Check the requester against the register of members, which for a private company is the ACRA record.
- Reply promptly in writing. Confirm the dates when the minute books will be available at the registered office or principal place of business in Singapore, which is where section 189(1) requires them to be kept.
- Separate the general meeting minutes, which are open to the member, from directors’ minutes, which section 189(2A) excludes from members’ inspection and copy rights.
- Supply copies within 14 days and charge no more than $1 a page.
- Minute the request and the response at the next board meeting.
Failing to supply a copy required under section 189 is an offence for the company and every officer in default, with a fine not exceeding $400 and a default penalty. Companies that cannot find their minute books should read our guide on taking back records from a secretary who has gone silent.
Can the company refuse?
Sometimes, but narrowly.
- The requester is not a member. Section 189 gives the inspection right to members only. A former member, an investor with a side letter or a family member does not have it, unless the constitution or an agreement says otherwise.
- The record is outside the right. Directors’ meeting minutes, and a sole director’s resolutions, are carved out of section 189(1) and (2) by section 189(2A).
- No notice was given. After 20 October 2026, ACRA says the person must give reasonable notice.
We have found no general carve-out in section 189 for general meeting minutes the board considers commercially sensitive, so do not refuse on that basis alone without taking advice. A director who is refused access to accounting records or other company documents should look at section 199(3) and, if needed, take legal advice about a court application. Disputes between members often continue into other remedies, such as those in our guide to the section 216 oppression remedy.
What can the public see through ACRA?
For a private company, the Registrar keeps the electronic register of members under section 196A. It records the names of members, their addresses, shareholdings, allotment dates and the date each person became or ceased to be a member. ACRA’s guide says a Business Profile can be bought on Bizfile for $5.50, as a guest or after logging in, and is processed within 15 minutes. Check the sample and what it shows before buying, because it does not replace the company’s own minute books or contracts.
Registers filed with ACRA also have limits. Our guide to what a free ACRA register extract proves explains why an extract shows only what has been lodged. We understand ACRA’s public record shows an individual’s contact address rather than residential address since the December 2024 changes, but check what the extract you buy actually displays.
Example: a 12% shareholder asks for the minute books
Example only, not a client case. A minority shareholder holding 12% of a private company writes on 2 March asking to inspect all general meeting minutes since 2023 and to receive copies of three sets of minutes. The company secretary checks the ACRA register, confirms the sender is a member and replies on 4 March offering a two-hour window at the registered office the following week. The 14 days for copies run to 16 March. The company supplies the three sets of minutes on 10 March at $1 a page. The shareholder also asks for the board minutes approving a related-party loan. The company declines that part, explaining that section 189(2A) excludes directors’ minutes. The shareholder then considers other options with their adviser.
Frequently asked questions
Can a shareholder see board minutes?
Not under section 189. The Act excludes directors’ meeting minutes from the member’s inspection and copy rights. A constitution or shareholders’ agreement may give wider information rights, so read both.
Can a director be refused the company’s records?
The Companies Act says the accounting records must be open to inspection by the directors at all times (section 199(3)). A director who is blocked should document the request and take legal advice about the next step.
Can a company charge for inspection?
Not for a member’s inspection of general meeting minutes. Copies may be charged at no more than $1 a page. The register of charges can be inspected free by creditors and members, and others may be charged up to $2 per inspection.
Where must the minute books be kept?
Section 189(1) requires the minute books to be kept at the registered office or the principal place of business in Singapore. Make sure whoever holds them, including an outgoing secretary, can produce them.
How long does the company have to supply copies of minutes?
Fourteen days after the member’s written request (section 189(2)).
Need help with company records and inspection requests?
If your company has received an inspection request, or your minute books and registers are not in order, contact the Raffles Corporate Services team at [email protected] or on WhatsApp at +65 8501 7133. As a corporate secretarial provider, we can help you prepare and update your minute books and registers, check ACRA records, and prepare a clear written response within the statutory time. Our guide to the statutory registers every company must keep is a good starting point.
Willie Tan, Raffles Corporate Services