Filing Requirements

Filing Requirements 

Solvent -
able to meet its debts when they fall due

Insolvent -
not able to meet its debts when they fall due

Small EPC

EPC with annual revenue up to S$5 million or less for financial years with effect from 1 June 2004 (S$2.5 million or less for financial years between 15 May 2003 and before 1 June 2004)

• need not audit accounts

• need not attach accounts; to complete an online declaration of solvency instead

• need not audit accounts

• must file accounts

Normal EPC

EPC with annual revenue more than S$5 million for financial years with effect from 1 June 2004 (or more than S$2.5 million for financial years with effect from 15 May 2004 but before 1 June 2004)

• must audit accounts

• need not attach accounts; to complete an online declaration of solvency instead

• must audit accounts

• must file accounts

Dormant EPC

EPC that do not have any accounting transactions* (no business activities) for the financial year concerned or have not commenced business since incorporation.

* Please refer to sections 205B(3) and 199(1) for more information.

• need not audit accounts

• need not attach accounts; to complete an online declaration of solvency instead

• need not audit accounts

• must file accounts
 

Private Company
(Non EPC)

A company limited by shares with at most 50 shareholders

Active
• must audit accounts

• must file accounts

Dormant*
• need not audit accounts

• must file accounts

* Please refer to sections 205B(1), (3) and 199(1) for more information.

Public Company

• A company limited by shares where the number of shareholders can be more than 50

• A company limited by guarantee

• Listed company on SGX

Active
• must audit accounts

• must file accounts