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October 15, 2026
If marketplace sales exceed the amount received in the bank, build a reconciliation rather than recording the payout as the whole sales total. Fees, refunds, withheld amounts and…
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October 15, 2026
If a Singapore-based employee is paid from overseas, establish the actual employer, work location and employee status before deciding the CPF position. The country of the bank payment…
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If unpaid leave is entered after salary has been calculated, review the leave evidence and actual work schedule before adjusting pay. A late administrative entry should not be…
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A bonus approved after payroll is finalised should be reviewed before payment and CPF submission. Do not add it to the bank payment file while leaving the payroll…
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When an employee becomes a Singapore permanent resident during a month, obtain the actual conversion date before updating CPF payroll settings. An approval message and the effective PR…
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October 15, 2026
Before closing a company with a director-loan balance, establish who owes whom and why. A loan from a director to the company differs from money the director owes…
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A company that has stopped trading may still own cash. Before strike-off, reconcile the bank balance and obtain advice on settling obligations and any lawful distribution. Do not…
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If a creditor objects to your company’s strike-off, obtain the official notice and review the underlying claim promptly. Do not assume the objection disappears because trading has stopped.…
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The full ACRA Section 344 strike-off procedure for Singapore private limited companies in 2026 — eligibility, pre-filing steps, timeline and costs.
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October 15, 2026
If current financial statements restate comparative figures, do not automatically reuse the prior-year XBRL amounts unchanged. Reconcile the current authorised presentation and understand why it differs. The task…
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