All companies (limited or unlimited by shares), including dormant companies, are required to file XBRL FS in accordance with the filing requirements. Click here for more information on who needs to file financial statements.

Companies may apply for exemption from specific business rules in filing your financial statements in XBRL format (e.g. removing the requirement for comparative periods in your financial statement, given valid reasons).

Application for exemptions are evaluated on a case-by-case-basis, and there is no fee charged for this service. You can apply for exemptions by completing the exemption request form and send to ACRA_XBRL_Application@acra.gov.sg. The company’s signed AGM financial statements and XBRL file should be attached when you apply for the exemption.
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