AGM and AR breaches

  1. Anyone who wishes to appeal to ACRA for a review of the summons issued against him or to reduce the composition sum or late filing penalty (for Annual Return), would have to complete this e-form and supporting documents for the appeal.

Other breaches

  1. Anyone who wishes to give feedback concerning possible offences to ACRA’s investigation department, or to report errors encountered during filing, would have to complete the respective e-forms below, with supporting documents.

    2. For complaints, please complete this e-form.

    For errors encountered during filings, please complete this e-form.
  1. ACRA may take up to 4 weeks to assess each appeal. During the assessment, ACRA may request for additional information to support claims made in the representation. 
  2. Please note that appeals may be rejected after ACRA's consideration. Some common examples are listed below:
  Reason cited in Appeal  Why the Appeal is Rejected 
(a)  Just a nominee or “sleeping” director The Companies Act does not recognise nominee or “sleeping”. All directors are under a duty to act honestly and diligently in the discharge of their duties.
(b)  Do not have the time or money to deal with compliance requirements Compliance with the law should form part of the management of a business right from the start. Budget and resources in relation to compliance matters should be provided for right from the start of every business and thereafter, every year.
(c)  Company is small and cannot justify the cost of hiring a corporate secretary
(d)  Do not know how to use the online system to file Annual Returns. ACRA’s website provides step-by-step guides for setting up and closing a business, as well as on compliance matters. Please click here if you would like to make an enquiry.
(e)  The duty is on the hired corporate secretary to take care of matters  Directors are responsible for compliance matters.  Directors may engage professionals or instruct their staff but they are ultimately accountable to meet their statutory obligations.
(f)  Relied on reports, statements, financial data and other information prepared by  employees with professional or expert advice and did not review the information 
(g)  Did not receive any reminders from ACRA for the holding of AGMs/filing annual returns etc No reminders will be sent. Company officers ought to be aware of the statutory requirement to file its Annual Return by the respective due dates.

Conclusion

  1. This Enforcement Policy Statement represents a summary of our present stand on investigation, compliance and enforcement matters. It is not meant to explain all the applicable laws and any omission of any information herein does not mean that an affected stakeholder will not be investigated or that compliance or enforcement action will not be taken.
  2. This Enforcement Policy Statement is not intended to bind ACRA staff and is not meant as a legal guide or provision of any legal advice.  When in doubt, affected stakeholders should consider seeking independent legal advice.
  3. This Enforcement Policy Statement is a live document and is subject to updates. Readers should always refer to the version on ACRA’s website for the most current version.

Important: Giving False Information

Please also note that the giving of false information in the complaint is a criminal offence and the person who gave the false information may be subject to prosecution and sentenced to a fine and/or imprisonment if convicted.

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