October 3, 2026
The Small Group Test: When Being Small Is Not Enough
If your Singapore company has a parent or a subsidiary, being small is not enough. The small group test decides audit exemption. Worked examples and the traps.
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Articles and insights.
October 3, 2026
Audit Exemption Singapore Rulebook: Qualifying, Losing It and the ACRA Review
Who qualifies for audit exemption in Singapore under section 205C and the Thirteenth Schedule, how the small group and dormant company rules work, when the exemption ends, and…
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October 3, 2026
What the Accounts Can Cost a Director Personally
Singapore directors carry personal criminal liability for the company's financial statements, up to $250,000. Here is the exposure, and what a defensible review looks like.
Read article ↗October 3, 2026
What a Singapore Company Actually Has to Produce at Year End
What a Singapore company must actually produce at year end: financial statements, the directors' statement, who is exempt from audit, and the deadlines that follow.
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October 3, 2026
The Mergers and Acquisitions (M&A) Allowance in Singapore: How the Tax Relief Works
A guide to Singapore's M&A Allowance scheme: how the 25% allowance, stamp duty relief and double tax deduction on deal costs work, and who qualifies.
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October 3, 2026
Work Permit for a Confinement Nanny in Singapore: Employer Eligibility, Levy and Application
Eligibility, levy and application steps for Singapore's Work Permit for Confinement Nanny, a short-term pass distinct from the standard domestic worker Work Permit.
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October 3, 2026
The Debt Collection Act 2022: When a Singapore Company Needs a Licence to Collect Debts
Since March 2024, commercial debt collection in Singapore is a licensed activity. Here is who needs a licence under the Debt Collection Act 2022, and who is exempt.
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October 3, 2026
Licensing a Moneylending or Pawnbroking Business in Singapore: The Moneylenders Act and Pawnbrokers Act
What the Moneylenders Act 2008 and Pawnbrokers Act 2015 require before you can lawfully lend money or take pledges for cash in Singapore.
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October 3, 2026
Registering a Co-operative Society in Singapore: The Co-operative Societies Act 1979 Explained
A guide to registering and running a co-operative society in Singapore under the Co-operative Societies Act 1979, and how it differs from a company or registered society.
Read article ↗October 3, 2026
The Window for Changing Your Financial Year End, and When It Closes
You can change your Singapore company's financial year end for free, but only inside a window set by the Companies Act. Here is when it closes and when…
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