Accounting and Corporate Regulatory Authority Act 2004
An Act to establish the Accounting and Corporate Regulatory Authority (ACRA) as regulator for business registration, public accountants, and financial reporting.
Last updated 13 February 2026
Background
The Accounting and Corporate Regulatory Authority Act 2004 established ACRA as a statutory board, through the merger of the Registry of Companies and Businesses (RCB) and the Public Accountants’ Board (PAB).
The Act empowers ACRA to:
Serve as Singapore’s national regulator of business registration, financial reporting, public accountants, and corporate service providers
Maintain public registries of business information
Establish accounting standards for companies, charities, and other entities
View subsidiary legislation under the ACRA Act
Related Amendment Acts
Amendment Acts update and improve the original law. Here are the amendments made to this Act:
ACRA (Registry and Regulatory Enhancements) Act 2024
This Act updates the Accounting and Corporate Regulatory Authority Act 2004 to grant ACRA:
Stronger data-collection tools
New digital-communication powers
A refined framework for protecting personal information
More details: ACRA (Registry and Regulatory Enhancements) Act 2024
Accounting and Corporate Regulatory Authority (Amendment) Act 2014
An Act to amend the Accounting and Corporate Regulatory Authority Act (Chapter 2A of 2005 Revised Edition) and to make consequential amendments to certain other written laws.
The Accounting and Corporate Regulatory Authority (Amendment) Act was passed by Parliament on 14 April 2014 and assented to by the President on 19 May 2014.
Pursuant to this Act, the ACRA (Filing Agents and Qualified Individuals) Regulations and the ACRA (Authorised Users of Electronic Transaction System) Regulations were made in 2015. The Act and the Regulations took effect on 15 May 2015. The ACRA (Filing Agents and Qualified Individuals) Regulations has since been revoked.
More details: