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Articles and insights.

October 16, 2026
ACRA's RORC, ROND and RONS guidance is not law, but it is the yardstick on inspection. Here is what version 2.0 adds and how to resolve the hard…
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October 16, 2026
The Corporate and Accounting Laws (Amendment) Act 2025 added a disqualification filing, a personal notice duty and a $20,000 fine. Here is the CSP and nominee director impact.
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October 16, 2026
From 6 May 2026 the director's duty fine rose to $20,000 and the annual return fine to $10,000. Here is what the Amendment Act 2025 changed for Singapore…
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October 16, 2026
The Corporate Service Providers Act 2024 caught firms that never filed anything with ACRA. Here is the definition of corporate service, and the penalties that follow.
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October 16, 2026
If petty cash is short at month-end, count and reconcile the float before posting a balancing expense. The difference may come from a missing receipt, an unrecorded advance,…
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October 16, 2026
If a supplier statement lists an invoice twice, reconcile the underlying invoice, ledger and payments before approving the total. A repeated statement line may be a presentation error,…
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October 16, 2026
If you receive a new passport while holding an Employment Pass, update MOM’s passport record rather than assuming the new document automatically links to your pass. Check whether…
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October 16, 2026
If a due-diligence pack still names a former director, establish whether it was accurate when issued or was wrong from the outset. Obtain current records and explain the…
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October 16, 2026
If a share certificate appears to use the paid-up capital amount as the number of shares, reconcile the underlying records before issuing a replacement. Currency amounts and share…
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October 16, 2026
If a director moves overseas but remains on the board, review the company’s resident-director position as well as its address records. Keeping a Singapore contact address does not…
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