Singapore's second phase of company law changes starts 20 October 2026: annual return checks, faster strike-off
ACRA announced on 6 October 2026 that the next phase of the Corporate and Accounting Laws (Amendment) Act 2025 starts on 20 October 2026. Annual returns will require confirmation that officer, auditor and member particulars held by ACRA are accurate, and ask whether anyone acts as CEO. Registered offices no longer need set public opening hours, but records must be available on reasonable notice. Strike-off is faster and restoration can be refused on public-interest grounds.
The Accounting and Corporate Regulatory Authority (ACRA) announced on 6 October 2026 that the next set of amendments under the Corporate and Accounting Laws (Amendment) Act 2025 commence on 20 October 2026.
Annual returns
- Companies filing an annual return must confirm that the latest particulars held by ACRA are accurate for directors, chief executive officers, secretaries, auditors and relevant members. This covers names, identification details, nationality, contact address, appointment dates, registered office and shareholdings.
- A new question asks whether anyone is performing the role of CEO.
- Companies limited by guarantee must confirm their total number of members.
Less red tape
- The statement in lieu of prospectus is abolished, as are statutory meetings and statutory reports for public companies with share capital.
- A registered office no longer needs to be open to the public for minimum hours. Records must still be available for inspection: a person must give reasonable notice, and the company must then make records available for at least two hours on each relevant business day.
- Changes of registered office must still be filed within 14 days.
Strike-off and restoration
- Voluntary and Registrar-initiated strike-offs move faster. Gazette notices can appear the same day the notice is sent, or 15 days after the letter to the company.
- Dissolution and restoration take effect at the exact date and time the Registrar acts, published in the Gazette.
- The Court or Registrar must refuse restoration if the entity is likely to be used unlawfully or against national security or interest.
What to do
Before filing each annual return, check and update officer, auditor and shareholder particulars in Bizfile. Review registered office arrangements and inspection procedures.