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Articles and insights.

September 19, 2026
A Singapore company can start with $1 of share capital. Here is why that figure causes trouble later, what issued and paid-up really mean, and how to choose…
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September 19, 2026
Directors must appoint a first auditor within three months of incorporation unless the company is exempt. The small company and dormant tests, who qualifies, and how to change…
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September 19, 2026
You settled a bruising dispute with your old business partner, or fought it out in court and lost. Either way, you assumed it was over. Then a fresh…
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September 19, 2026
When a Singapore bank is named as the target of a liquidator’s claim, it expects to defend that claim on its merits, in due course, with a lawyer…
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September 19, 2026
Singapore has quietly become one of the world’s more interesting places to issue a catastrophe bond, and from January 2026 the incentives behind that positioning have widened considerably.…
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September 19, 2026
When two Singapore companies amalgamate under the statutory merger procedure in the Companies Act 1967, one of the biggest commercial questions is what happens to the losses and…
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September 19, 2026
Most of the commentary on Section 10L so far has focused on holding companies and head offices sitting quietly on shares in overseas subsidiaries. Advance Ruling Summary No.…
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September 19, 2026
From 6 May 2026, a Singapore audit report can no longer hide behind a firm’s letterhead. Under a new provision inserted into the Accountants Act 2004 by the…
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September 19, 2026
On 2 July 2026, the Monetary Authority of Singapore (MAS) published an updated version of its Guidelines on Liquidity Risk Management Practices (Fund Management Companies) [SFA 04-G08]. The…
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September 19, 2026
Every Singapore company needs a secretary within six months, and a sole director cannot take the job. Who qualifies, what the role covers, and what a vacancy costs.
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