Named Audit Partner in Singapore Audit Reports: What Company Secretaries and Boards Must Do from 6 May 2026

From 6 May 2026, every audit report issued for a Singapore company must do something new: it must identify by name the individual public accountant who was primarily responsible for that audit engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), is one of the most significant shifts in [...]

Singapore Retirement Age Rises to 64 on 1 July 2026: What Employers and Directors Must Know

From 1 July 2026 — just weeks away — Singapore's statutory retirement age rises from 63 to 64. The re-employment age rises simultaneously from 68 to 69. These changes are mandatory and carry significant consequences for employers who fail to comply. Directors, HR managers, and company secretaries should be reviewing their employment documentation and HR [...]

Winding Up a Singapore Company Where the Objects Are Illegal or Fraudulent

Singapore company law provides several grounds on which the court may order a company to be wound up compulsorily. Among the less commonly invoked but legally significant grounds is the power to wind up a company whose formation was for an illegal purpose, or whose business has been carried on fraudulently. These grounds intersect with [...]

Compliance Guide for Singapore F&B Companies: Licences, Tax, Employment & Corporate Filings

Singapore's food and beverage (F&B) industry is one of the most heavily regulated sectors in the country. Between the Singapore Food Agency (SFA), the Ministry of Health, the Urban Redevelopment Authority (URA), the National Environment Agency (NEA), the Singapore Tourism Board (STB), and the Singapore Police Force (SPF), an F&B business operating in Singapore must [...]

The New Double-Hurdle for Selective Share Buy-Backs Under CALA 2025

When the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025) commenced on 6 May 2026, it brought a raft of changes affecting Singapore company law. Among the most practically significant — and least widely discussed — is the new double-hurdle approval requirement for selective share buy-backs. For directors, company secretaries, and shareholders of Singapore [...]

Mutual Trust and Confidence: The Foundation of Just and Equitable Winding Up in Singapore

Of all the grounds on which a Singapore court may wind up a company, the just and equitable ground under Section 254(1)(i) of the Companies Act 1967 is the most discretionary and the most fact-sensitive. Among the various circumstances that can give rise to a just and equitable winding up, the irretrievable breakdown of mutual [...]

SSIC 2025 Is Live: Does Your Company’s Business Activity Code Still Reflect What You Do?

On 9 May 2026, Singapore's business classification system underwent its biggest overhaul since 2020. The Accounting and Corporate Regulatory Authority (ACRA) officially migrated all registered entities — companies, limited liability partnerships, sole proprietorships and more — from the Singapore Standard Industrial Classification 2020 (SSIC 2020) to the updated SSIC 2025 framework. The migration was automatic: [...]

Court Application to Reinstate a Singapore Company to Pursue or Defend Litigation

Few situations are more frustrating for a business owner, creditor, or shareholder than discovering that a company has been struck off the ACRA register — only to find that the company has an unresolved legal claim to pursue, an ongoing court case to defend, or assets that cannot be recovered without the company first being [...]

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