Compliance Matters

The strategic direction of ACRA is to promote voluntary compliance by developing the competence of our stakeholders and creating awareness on due compliance of the law. This is achieved through timely updates of  information on compliance matters, and enforcement will only be used as a last resort.

Following are information relating to compliance matters:

Compliance Rating and Certificate

• Colour-coded Compliance Rating
• Certificate of Compliance 

Applications for Extension of Time under the Companies Act / Limited Liability Partnerships Act

• Application for extension of time to hold Annual General Meeting under section 175 of the Companies Act
• Application for extension of time to lay accounts at Annual General Meeting under section 201 of the Companies Act
• Notification for change of financial year of a company
• Application for extension of time under section 24 of the Limited Liability Partnerships Act

Applications for Filing of Annual Returns with One Director's Signature with / without Annual General Meeting

• Application for filing Annual Returns without Annual General Meeting
• Application for filing Annual Returns with One Director's Signature with Annual General Meeting
• Application for filing Annual Returns with One Director's Signature without Annual General Meeting

Notification of Cessation of Appointment under the Companies Act / Limited Liability Partnerships Act

• Notification of cessation of appointment of director by that director under section 173(6A)
• Notification of cessation as partner/manager under section 28(2)

Penalties

• Companies Act – Penalties for Late Lodgement of Annual Return for Local Company / Annual Filing for Foreign Company
• Companies Act – Penalties for Other Late Lodgement Notifications
• Limited Liability Partnerships Act – Penalties for Late Lodgement of Annual Declaration
• Limited Liability Partnerships Act – Penalties for Other Late Lodgements Notifications
• Business Registration Act – Penalties for Unregistered Business
• Business Registration Act – Penalties for Other Late Lodgements

Prosecution / Summonses

• Information on summons matters

Complaints

• How to lodge a complaint / request for investigations by ACRA

Common Offences

• List of common offences

Brochures

• Change of Financial Year
• Extension of Time for Accounts and Annual General Meeting
• Application for Filing Annual Returns without Annual General Meeting and / or with One Director's Signature
• Resignation and Disqualification of a Director
• Frequently Asked Questions on Compliance Issues
• Payment for Summons

Guidebook for Directors

• ACRA & I: Being an Effective Director