The knowledge to move forward.

Articles and insights.

September 1, 2026

Provisioning for Bad Debts and Writing Off Irrecoverable Receivables

Almost every Singapore business eventually has a customer who simply does not pay. The invoice sits in the ledger, reminders go unanswered, and the receivable slowly stops being…

Read article ↗

Marina Bay Sands and Gardens by the Bay in Singapore

August 31, 2026

Financial Advisers Act (FAA) chapter explainers , Common mistakes and rejection reasons

Financial Advisers Act (FAA) chapter explainers: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts.

Read article ↗

August 31, 2026

Securities and Futures Act (SFA) chapter explainers , Common mistakes and rejection reasons

Securities and Futures Act (SFA) chapter explainers: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts.

Read article ↗

August 31, 2026

Companies Act 1967 deep-dive series , Common mistakes and rejection reasons

Companies Act 1967 deep-dive series: common mistakes and rejection reasons for directors and counsel tracking Singapore regulatory shifts in 2026.

Read article ↗

Former Supreme Court Building in Singapore, representing the civil courts that hear production of documents applications

August 31, 2026

Production of Documents Against a Singapore Company: Discovery Under Order 11 of the Rules of Court 2021

Discovery has been renamed and narrowed under the Rules of Court 2021. Here is what a Singapore company can be forced to hand over in litigation under Order…

Read article ↗

Wooden gavel resting in a Singapore courtroom, symbolising contempt of court and committal proceedings

August 31, 2026

Committal Proceedings for Contempt of Court Against a Singapore Company and Its Officers (2026)

When a company ignores a Singapore court order, committal proceedings can result in fines or imprisonment for the directors responsible. Here is how the two-stage process works.

Read article ↗

Finance professional reviewing declining charts and figures on a laptop in an office

August 31, 2026

FRS 36 Impairment of Assets in Singapore (2026): Testing, Goodwill and the Tax Treatment Trap

FRS 36 requires Singapore companies to write down assets that can no longer support their carrying value. Here is how the indicator test, CGU allocation and goodwill rules…

Read article ↗

Person reviewing and signing a commercial office lease agreement at a desk

August 31, 2026

FRS 116 Leases for Singapore SME Lessees (2026): Right-of-Use Accounting, Exemptions and the Tax Trap

FRS 116 puts most office, retail and warehouse leases on the balance sheet as right-of-use assets. Here is how Singapore SME lessees should account for it, and why…

Read article ↗

Representatives from a multinational corporation and a Singapore SME shaking hands over a partnership agreement

August 31, 2026

Partnerships for Capability Transformation (PACT) Singapore (2026): How SMEs Can Access MNC Funding and Contracts

The Partnerships for Capability Transformation scheme funds the MNC side of an MNC-SME relationship, not the SME directly. Here is how the five partnership modalities, funding rates and…

Read article ↗

Foreign specialist trainer demonstrating a technical skill to local employees in a workshop setting

August 31, 2026

Capability Transfer Programme (CTP) Singapore (2026): Funding to Bring In Foreign Specialists and Build Local Skills

The Capability Transfer Programme pays part of the cost of importing a capability that does not yet exist in Singapore's workforce, through foreign specialists, remote transfer, or overseas…

Read article ↗

Real people. Right here in Singapore.

Let’s get to work.

Hop on Raffles Corporate Services