Registrar's Interpretations

Clarifying the Law through Registrar’s Interpretations

Registrar’s Interpretations (“RIs”) provide ACRA’s interpretation of how specific provisions under the Companies Act and other business legislation are to be applied in practice. While such guidance is not legally binding, Registrar’s Interpretations help to provide practical guidance for non-contentious issues facing lawyers and corporate service providers without the need to clarify the law through litigation in court. In developing the RIs, ACRA works closely with respected practitioners through ACRA’s Institute of Corporate Law to ensure the business community and legal sector’s inputs are taken into consideration..

• Registrar's Interpretation 1 of 2019 - Alteration of Constitution with respect to object of company under Section 33 and lodging requirements under Section 26 and 33 of the Companies Act  (PDF. 566KB)
• Registrar's Interpretation 1 of 2017 - Section 64A of the Companies Act (PDF. 349KB)
• Registrar’s Interpretation 2 of 2017- Requirement to Hold Statutory Meetings under Section 174 of the Companies Act – Only Applicable to New Public Companies (PDF, 334KB)
• Registrar's Interpretation 1 of 2016 - Amalgamation of Foreign Companies (PDF, 222KB)
• Registrar's Interpretation 2 of 2016 - Directors' Statement - reference to directors report on options granted by company to take up unissued shares (PDF, 198KB)
• Registrar's Interpretation 3 of 2016 - Societies cannot hold shares of company (PDF, 193KB)
• Registrar's Interpretation 4 of 2016 - Dormant relevant companies not required to attach Financial Statements to Annual Return filing (PDF, 199KB)
• Registrar's Interpretation 5 of 2016 - Description of company directors' responsibilities for the oversight of financial reporting process of Singapore-incorporated companies - Paragraph A49 of the Singapore Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements (PDF, 283KB)