Authorised officers such as company director, secretary, business owner or registered filing agent may file a Notice of Error (NOE) to notify the Registrar of any error in the filing of lodgement of any document relating to the company with the Registrar.
There are three different types of Notices of Error (NOE):
1. Clerical/Typographical Errors
2. Application to Registrar for Other Errors
3. Notification of Revised Financial Statements (Only applicable to Annual Return transaction)
- You should file a NOE when there is a need to rectify errors made in previous transactions filed. Once the transaction is approved, the error will be rectified and made available as a public record.
- A NOE must be filed to rectify each erroneous transaction.
- A NOE cannot be used to expunge any document filed with ACRA. An “Order of Court to Expunge Documents” must be filed to remove the error/transaction. You may wish to seek independent legal advice on how to obtain a court order.
- You may refer to this Practice Direction for more information.
When to file an NOE
You should file a NOE when there is a need to rectify errors made in previous transactions filed. Once the transaction is approved, the error will be rectified and made available as a public record.
Please note that filing a NOE is different from filing an update of entity information with ACRA. For filing an update to entity information, please refer to the following guides:
For NOE on transactions filed with ACRA before 2003:
Lodgements filed with ACRA prior to the implementation of online filing in 2003, are processed differently in BizFile+. If you are filing a NOE for transactions filed with the Registrar prior to 13 Jan 2003, you should take the following steps after you log on to BizFile+:
- Select “Yes” when prompted with the “Transaction filed before 13 Jan 2003” option and provide the relevant UEN number.
- Key in a description of the error in the boxes available.