Applying for exemptions from XBRL filing requirements
Find out when to apply for an exemption from XBRL business rules and follow the step-by-step guide to submit your request to ACRA.
Last updated 29 January 2026
Who may apply for exemptions
All companies must file their financial statements (FS) according to ACRA's requirements unless they are a:
Dormant relevant company; or
Solvent exempt private company (EPC)
To help companies file their FS, ACRA includes specific business rules (for example, to ensure that comparative periods in your FS are included). If you see any validation errors, check your data before you file.
You may apply for an exemption if you encounter a genuine error during Bizfinx validation that you cannot fix.
More details: Financial statements: Filing requirements and exemptions
Before you apply
What you need to prepare
Completed exemption request form
Company's signed annual general meeting (AGM) financial statements
XBRL file
Fees and processing time
Exemption from XBRL filing requirements
What you need to know | Details |
|---|---|
Fee | Free |
Processing time | Three to seven working days, depending on the complexity of your case |
How to apply
Email your form and attachments to acra_xbrl_application@acra.gov.sg.
After you apply
After ACRA processes your request, validate your XBRL file again and check your online validation results.
You can upload your XBRL file to BizFinx if the validation results show:
"Possible"
"Granted exemption / not applicable"