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Accounting and Corporate Regulatory Authority

Overview of managing a limited liability partnership (LLP)

Get everything you need to know about managing a LLP in a single place, from key requirements to popular resources.

Last updated 16 March 2026

After registration

Use our post-registration guide to check

  • Immediate next steps required, such as applying for Corppass, licenses and permits

  • What you need to do before you start operations

Key compliance requirements

Overview of LLP requirements

LLP requirements

Requirement

What you need to do

  1. File annual declarations

You must file your:

  • First filing (new LLP): Within 15 months of your LLP's registration date

  • Ongoing filings: Once every calendar year, not more than 15 months after your last declaration

Penalty: Late lodgement penalties

  1. Maintain LLP information and registers

Unless exempt, you need to update any changes to your:

  • LLP information within 14 days

  • Register of Registrable Controllers (RORC) within seven days

You also need to file any changes with the Central RORC within two business days of updating your RORC.

Penalty: Late lodgement penalties, Penalties for RORC breaches

  1. Display LLP details on documents

What you need to display on invoices or official correspondence:

  • LLP's name

  • Unique entity number (UEN)

  • Statement that your LLP is registered with limited liability

If your LLP was converted from an existing partnership or company, you must also display a conversion statement:

  • Example: "This LLP was converted from [partnership/company] to an LLP on [registration date]. Former entity: [previous name and registration number]."

  • Requirement: Display this statement for 12 months, starting 14 days after your LLP registration date.

Tip: Check our list of common offences and view the latest prosecution highlights to learn about serious breaches of ACRA-administered laws.

Managing your LLP

Learn how to make changes to your LLP, from correcting errors to restructuring.

Correcting errors & typos in LLP transactions

You can fix simple mistakes in your limited liability partnership (LLP) filings through Bizfile.

LLPs under receivership

Receivership occurs when lenders with charges over your LLP's assets appoint someone to recover their debts.

Converting to an LLP

Find out the requirements and fees involved in converting a company or partnership into an LLP.

Closing your LLP

Find out how to close an LLP.

Featured tools and resources

Buying business information

Explains the ways to get business information from ACRA, how to conduct basic risk assessments, and available products.

Guides & forms

View our full list of guides, forms and templates, including step-by-step guides and tips to help you use Bizfile easily.

Reports & publications

Browse industry insights, research reports, and case studies for your company.

Service & transaction fees: Limited liability partnership (LLP)

Check the fees for key Bizfile transactions for LLP in Singapore.

Gazettes for striking off status

If you've applied to strike off your business, you can check the gazette records for updates.