Common offences for local companies

Learn about common company offences under Singapore's Companies Act 1967, including penalties for registration, filing, and director offences.

Last updated 23 June 2026

These Companies Act 1967 requirements are often overlooked. Avoid these common offences, which can lead to penalties or enforcement action.

Registered office requirements

Common offences: Registered office

Offence	Details
Failure to maintain a registered office	You must have a registered office in Singapore from incorporation that: Must be open for at least three hours during normal office hours each day (excluding Saturdays, Sundays, and public holidays). Must be accessible to the public during these hours. Must be able to receive communications and notices. Penalty: Fine up to $5,000 plus default penalty. This applies to both the company and each officer in default. More details: Section 142(1) (opens in new tab)
Failure to report changes to a registered office	You must notify ACRA within 14 days of any changes to: Registered office address Office hours Penalty: Fine up to $5,000 plus default penalty. This applies to both the company and each officer in default. More details: Section 143(1) (opens in new tab)

Offence

Details

Failure to maintain a registered office

You must have a registered office in Singapore from incorporation that:

Must be open for at least three hours during normal office hours each day (excluding Saturdays, Sundays, and public holidays).
Must be accessible to the public during these hours.
Must be able to receive communications and notices.

Penalty: Fine up to $5,000 plus default penalty. This applies to both the company and each officer in default.

More details: Section 142(1) (opens in new tab)

Failure to report changes to a registered office

You must notify ACRA within 14 days of any changes to:

Registered office address
Office hours

Penalty: Fine up to $5,000 plus default penalty. This applies to both the company and each officer in default.

More details: Section 143(1) (opens in new tab)

Company name and registration display

You must display your company name and registration number on specific business documents.

Detailed requirements

Requirement	Details
Company name	Must appear in legible letters on: Company seal Business letters and statements Invoices and official notices Bills of exchange and promissory notes Cheques, orders, and receipts Letters of credit
Registration number	Must appear clearly on: Business letters and statements Invoices and official notices Publications

Requirement

Details

Company name

Must appear in legible letters on:

Company seal
Business letters and statements
Invoices and official notices
Bills of exchange and promissory notes
Cheques, orders, and receipts
Letters of credit

Registration number

Must appear clearly on:

Business letters and statements
Invoices and official notices
Publications

More details: Section 144 (opens in new tab)

Director requirements and disqualifications

Common offences: Directors and their duties

Offence	Details
Failure to have at least one director that is ordinarily resident	If there is only one member of the company, that person can be both owner and director. More details: Section 145(1) (opens in new tab)
Undischarged bankrupts acting as directors	Undischarged bankrupts cannot act as directors or manage the company without: Court permission Written permission from the Official Assignee Penalty: Fine up to $10,000, imprisonment up to two years, or both. More details: Section 148(1) (opens in new tab)
Convicted persons acting as directors	Individuals cannot act as directors if they have been convicted of: Fraud or dishonesty crimes with possible jail time of three months or more Offences under Part XII of the Securities and Futures Act 2001 (opens in new tab) Civil penalties under the SFA More details: Section 154(1) (opens in new tab)
Repeated filing failures	Individuals cannot act as directors for five years if they failed to file documents with ACRA repeatedly and were: Found guilty of filing offences Given court orders under Section 13 (opens in new tab) or Section 399 (opens in new tab) During this period, individuals need court permission to take on any director or management role. Penalty: Fine up to $10,000, imprisonment up to two years, or both. More details: Section 155(1) (opens in new tab)

Filing and notification duties

Common offences: Not filing and notifying ACRA

Offence	Details
Failure to report changes to key officers	You must notify ACRA within 14 days of any changes to your director, CEO, secretary, or auditor. Penalty: Fine up to $5,000, plus default penalties for each officer in default. Note: Directors who resign or are disqualified can personally notify ACRA if they believe the company will not do so. More details: Section 173A(1) (opens in new tab), Section 173H(1) (opens in new tab), and Section 173E(1) (opens in new tab)
Failure to hold annual general meetings (AGM)	You must hold AGMs within the given timeframe. More details: Section 175 (opens in new tab)
Failure to file annual returns (AR)	You must file ARs within the given timeframe. More details: Section 197 (opens in new tab)

Offence

Details

Failure to report changes to key officers

You must notify ACRA within 14 days of any changes to your director, CEO, secretary, or auditor.

Penalty: Fine up to $5,000, plus default penalties for each officer in default.
Note: Directors who resign or are disqualified can personally notify ACRA if they believe the company will not do so.

More details: Section 173A(1) (opens in new tab), Section 173H(1) (opens in new tab), and Section 173E(1) (opens in new tab)

Failure to hold annual general meetings (AGM)

You must hold AGMs within the given timeframe.

More details: Section 175 (opens in new tab)

Failure to file annual returns (AR)

You must file ARs within the given timeframe.

More details: Section 197 (opens in new tab)

False statements and unregistered business

Common offences: Statements, company name, and registration

Offence	Details
Making false or misleading statements	You must not knowingly give false or misleading information in any documents to ACRA. This includes: Purposely leaving out important information Allowing anyone else to do this Penalty: Fine up to $50,000, imprisonment up to two years, or both. More details: Section 401 (opens in new tab)
Operating unregistered businesses with 'Limited' or 'Berhad'	With the exception of foreign companies, unregistered businesses cannot: Use "Limited" or "Berhad" as the final word in their business name. This means no abbreviation, imitation or translation of these words as well. Claim the business is incorporated when it is not Penalty: Fine up to $10,000, imprisonment up to two years, or both More details: Section 405 (opens in new tab)

Offence

Details

Making false or misleading statements

You must not knowingly give false or misleading information in any documents to ACRA. This includes:

Purposely leaving out important information
Allowing anyone else to do this

Penalty: Fine up to $50,000, imprisonment up to two years, or both.

More details: Section 401 (opens in new tab)

Operating unregistered businesses with 'Limited' or 'Berhad'

With the exception of foreign companies, unregistered businesses cannot:

Use "Limited" or "Berhad" as the final word in their business name. This means no abbreviation, imitation or translation of these words as well.
Claim the business is incorporated when it is not

Penalty: Fine up to $10,000, imprisonment up to two years, or both

More details: Section 405 (opens in new tab)