Filing financial statements for a foreign company

File your foreign company's financial statements and complete the required register declarations through Bizfile.

File annual returns

Last updated 24 June 2026

Before you file

Who may file

Authorised representative
Corporate service provider (CSP)

What you need to prepare

First, check the annual filing requirements for your foreign company.

Then, check if you are required to comply with:

Required documents and information

Applies to	What to prepare
All foreign companies that do not prepare financial statements	Financial Year End (FYE) date Director's statement, management accounts, and material accounting policies
Foreign company that is required to must prepare financial statements	Annual general meeting (AGM) date Financial statements (alphanumeric filenames only; no spaces, special characters, or foreign language characters)
Singapore branches that are not dormant	Audited financial statements of the Singapore branch Name of auditor who audited the financial statements
Not exempt from maintaining registers	Location of register of controllers Location of register nominee directors Location of register of nominee shareholders

Fees and processing time

File annual returns

What you need to know	Details
Fee	Free
Processing time	Immediate

Step 1: Log in to Bizfile and open the "File annual returns" eService

Follow these steps to log in to Bizfile and navigate to the File annual returns eService.

Note: All entity and personal information (including UEN, entity details, NRIC or FIN numbers, names, and addresses) shown are dummy data for illustration purposes only.

Bizfile homepage with Login button and login type options

1. Log in to Bizfile using your Corppass (Business User) credentials.

Step 2: Enter financial year and document details

Follow these steps to check your entity details, enter its financial year details, and upload the required documents.

Entity information page showing foreign company details for review

1. Check that the entity information is correct and up to date.

Step 3: Confirm register information

Follow these steps to confirm your entity's register information.

Register of controllers exemption question with reasons

1. State whether the entity is exempt from maintaining a register of controllers. If exempt, select the reason(s) for exemption. Then, click "Save".

Step 4: Review and submit

Follow these steps to review and submit your financial statements.

Review and confirm page showing all filing details for the foreign company

1. Review all information carefully before submission.

Annual filing for foreign companies

Learn about the financial reporting obligations for foreign companies operating in Singapore, including head office and branch financial statements.

Preparing financial statements

Get practical guidance on preparing financial statements, including exemptions and relief from disclosure requirements.

Filing financial statements in XBRL format

Check the requirements and steps to file your company's financial statements in XBRL format.

Register of Registrable Controllers (RORC)

Unless exempted, you need to meet RORC requirements. This applies to companies (including foreign companies) and limited liability partnerships (LLPs).

Registers of Nominee Directors (ROND) & Nominee Shareholders (RONS)

Companies must maintain their ROND & RONS and file any changes to the Central ROND & RONS.

Filing a notification of revised financial statements

Learn how to revise defective financial statements and any necessary consequential revisions through a notice of error (NOE).

Downloading free Business Profiles

After you complete an eligible transaction, you can download a free Business Profile.

Welcome to the new ACRA corporate website.