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XBRL Filing and Resources
- Who Needs to File Financial Statements?
- Correcting an error in your XBRL financial statements
- About XBRL
- For XBRL Software Providers
- Useful information for preparing your company’s financial statements in XBRL format
- Retrieving XBRL files previously lodged with ACRA
- Download BizFinx preparation tool or multi upload tool
- Implementation of Revised XBRL Filing Requirements
- Terms and Conditions before Downloading BizFinx Tools
- Help Resources
  - Technical Issues
  - Common Questions when Preparing Your XBRL Financial Statements (XBRL FS)
- Revised Preparation Tool
  - Beta version of new BizFinx preparation tool
  - Help resources
    - Tips on how to complete specific templates efficiently
- BizFinx portal will no longer be available from 1 Oct 2020; Companies to upload financial statements directly from BizFinx preparation tool
  - FAQs
- Extension of effective date for revised XBRL filing requirements to 1 May 2021
- Updated BizFinx Preparation Tool and Multi-Upload Tool are now available
How-to Guides
- Annual Filing for Foreign Companies
- Holding Annual General Meetings
  - What is an AGM
  - Timeline for holding AGMs
  - Exemptions from holding an AGM
  - Dispensing with AGMs
  - Applying for an Extension of Time to hold your AGM
  - Penalties for not holding an AGM
- Application for Consent to Resign as Auditor of Public Interest Companies, Variable Capital Companies or Their Subsidiaries
  - Application for Consent to Resign as Auditor
- Application for Transfer of Registration - Foreign Corporate Entities
- Applying to be an Approved Liquidator
- Before You Start
  - Who Must Register with ACRA?
  - Choosing a Business Structure
  - Reserving a Business Name
  - Addresses Registered with ACRA
  - Referral Authorities
  - Other important information
  - Useful services for your registered business entity
- Buying Information
  - Introduction: About ACRA business information
  - Business Profile
  - Corporate Compliance and Financial Profile
  - People Profile
  - Extracts
  - Certificates
  - Registers
  - Authorised Information Service Providers (ISPs)
- Cancelling a Public Accounting Entity
- Cancelling Registration as a Public Accountant
- Change in Particulars of an Accounting Limited Liability Partnership
- Change in Particulars of Public Accountant
- Change in Particulars of Public Accounting Corporation
- Change in Particulars of Public Accounting Firm
- Changing Name of Public Accounting Entity
- Closing a Company
  - Closing a Local Company
  - Closing a Foreign Company
- Closing a Limited Liability Partnership (LLP)
  - Winding Up an LLP
  - Striking off an LLP
- Closing a Limited Partnership (LP)
  - Cessation of Limited Partnership
  - Dissolution of Limited Partnership
- Closing a Sole-Proprietorship or Partnership
- Common Offences for Limited Liability Partnerships ('LLP') Under the LLP Act 2005
- Common Offences for Limited Partnerships
- Common Offences under the Business Names Registration Act
- Company-Related Fees
- Converting a Limited Partnership
- Converting to Limited Liability Partnership LLP
- Errors and Typos in Limited Liability Partnership Transactions
- Filing Annual Declarations
- Filing Annual Returns
  - What is an annual return?
  - How to file an annual return
  - Company officers needed to file annual return
  - Applying for an Extension of Time to file Annual Return
  - Filing overdue annual returns
  - Enforcement action for annual return filing breaches
- Filing Financial Statements in XBRL Format
  - Workflow for Preparing and Filing XBRL Financial Statements
  - Introduction to ACRA Taxonomy
  - Preparing your XBRL Financial Statements
  - Applying for Exemptions from XBRL Filing Requirements
  - Common Mistakes to Note When Filing Financial Statements in XBRL
- Limited Partnership-Related Fees
- LLP-Related Fees
- LLPs under Receivership
- Lodging a Complaint against Public Accountants or Public Accounting Entities
  - Legal Obligations of Public Accountants and Public Accounting Entities
  - Types of Complaints
  - Procedure to Lodge a Complaint
  - What to Do After Lodging a Complaint
- Lodging Complaints
  - Lodging Complaints
  - Lodging a Name Complaint
  - Lodging a Complaint for Suspected Statutory Breaches
  - Lodging a Complaint against Public Accountants or Public Accounting Entities
- Offences, Prosecutions and Penalties for Companies
  - List of Common Offences
  - Annual General Meeting and Annual Return Filing Breaches
  - Late lodgement fees (other than for late lodgement of Annual Return)
- Preparing Financial Statements
  - Directors Duties in relation to Financial Reporting
  - Financial Reporting Surveillance Programme
  - Application for relief from requirements in financial statements and director's statement
- Professional Requirements for Registration as Public Accountants
  - Professional Examination Requirements
  - Practical Experience Requirements
  - Continuing Professional Education (CPE) Requirement
  - Courses on Ethics and Professional Practice Subjects
  - Membership in Professional Accountancy Body
  - New Practical Experience as a PA - FAQs
- Registering a Charge for Companies
- Registering a Foreign Company
  - Transfer of Registration (Re-domiciliation)
  - Setting up a Representative Office
  - Incorporating a Subsidiary / Local Company
  - Registering as a branch of a Foreign Company
  - Submitting your Application via Bizfile
  - Registration Fees
  - Processing Time
  - Other important information
- Registering a Limited Liability Partnership (LLP)
  - Understanding LLPs
  - Partners and Managers of LLPs
  - Foreigners and LLPs
  - Registering a Limited Liability Partnership (LLP)
  - Publication of LLP Name, Unique Entity Number (UEN) and Statement
- Registering a Limited Partnership
  - Understanding Limited Partnerships
  - Partners and Managers of Limited Partnerships
  - Foreigners and Limited Partnerships
  - Registering a Limited Partnership (LP)
  - Publication of LP Name and Unique Entity Number (UEN)
- Registering as a Public Accountant
  - Purpose of Registration of Public Accountants
  - Requirement for Registration as a Public Accountant
  - Registering as a Public Accountant
- Renewing Public Accountant Registration
  - Requirements for Renewal of Public Accountant Registration
  - Renewing Certificate of Registration
- Resignation and Disqualification of Directors
  - Overview of Resignation and Disqualification of Directors
  - Notifying ACRA of Resignation or Disqualification by the Ex-Director
- Resignation of Partners in Limited Partnerships
- Setting Up a Local Company
  - Choosing a Company Name
  - Determining the Company Type
  - Deciding on a Financial Year End
  - What you have to file each year
  - Appointing Directors, Company Secretary and Other Key Personnel
  - Share Capital
  - Shares and Shareholders
  - Registered Office Address
  - Constitution
  - Submitting your Application to ACRA
  - Other important information
  - Maintaining Company Registers
  - Other Obligations
- Setting Up a Public Accounting Corporation
  - Overview
  - Requirements for setting up a Public Accounting Corporation
  - Registering a Public Accounting Corporation
- Setting Up a Public Accounting Firm
- Setting Up an Accounting LLP
  - Understanding Accounting LLPs
  - Requirements for setting up an Accounting LLP
  - Registering an Accounting LLP
  - Converting to an Accounting LLP
- Sole-Proprietor and Partnership Fees
- Starting Sole Proprietorships or Partnerships
  - What is a sole proprietorship?
  - What is a partnership?
  - Who can set up a sole proprietorship or partnership in Singapore?
  - Reserving a business name
  - Providing a business address
  - Submitting your application to ACRA
  - After you have registered your business
- Striking Off a Local Company
- Updating Information of Companies and Company Officers
  - Change in company’s name, business activity, registered office address or company officers
  - Change in particulars of company officers
  - Change in particulars of shareholders
  - Change in foreign company’s name and information
  - Change in particulars of authorised representative or director of a foreign company
  - Change in the Charter, Statute, Memorandum/Articles or other Instruments of Foreign Company
- Updating Information of Limited Liability Partnerships
  - Changes in Personal Particulars of Partners or Manager
  - Changes in LLP Information and Appointments/Cessation Of Partners or Manager
- Updating Information of Limited Partnerships
  - Changes in Personal Particulars of Partners or Managers for Limited Partnership
  - Changes in Business Information and Appointments/Cessation of Partners or Managers for Limited Partnerships
- Updating Information of Sole Proprietorships and Partnerships
  - Changes in personal particulars of business owners and authorised representatives
  - Changes in business information and appointments of business owners and authorised representatives
- Setting Up a VCC
  - Introduction
  - Registering a VCC name
  - Determining the VCC type
  - Appointing Directors, Company Secretary and Other Key Persons
  - Registered Office Address and Constitution
  - Incorporating a new VCC
  - Registration of Sub-fund(s) for an Umbrella VCC
  - VCC Filing Fees
- Filing a Notice of Error (NOE)
  - Clerical/Typographical Errors
  - Application to Registrar for Other Errors
  - Notification of Revised Financial Statements
  - Submitting your application via Bizfile
- Managing a VCC
- Closing a VCC
  - Striking off a VCC
  - Winding up
  - Closing a sub-fund
- Registration of Charge for VCC
- Updating Information of VCCs and VCC Officers
- VCC: Application for Transfer of Registration - Foreign Corporate Entities
- Setting up and maintaining Register of Registrable Controllers (RORC)
- Foreigners registering a business in Singapore
  - Who needs to register?
  - Foreigners operating a business in Singapore
  - Requirements for local residency
  - Submitting your Application via Bizfile
  - Engaging a registered filing agent
- Renewing your registration for sole proprietorships/partnerships
- Renewing your registration for Limited Partnerships (LPs)
- Filing of Annual Returns for VCC
  - What is an annual return?
  - How to file an annual return?
  - Timeline to file annual returns
  - VCC officers needed to file annual return
  - Applying for an extension of time to file annual return
  - Filing overdue annual returns
  - Enforcement action for annual return filing breaches
- Holding Annual General Meetings for VCCs
  - What is an AGM
  - Requirements for holding AGM
  - Applying for an Extension of Time to hold your AGM
  - Penalties for not holding an AGM
- Offences, Penalties and Prosecutions for VCCs
  - Annual General Meeting, Annual Filing and Other Common Breaches
  - Enforcement actions against VCCs and directors for filing breaches
- Shares and Updating Share information
  - When do you file the "Notice to Update EROM and Paid Up Share Capital
  - Differences between Member and Shareholder
  - Who are Corporate Shareholders
  - Different Types of Shares
  - Shareholders' Rights
  - Allotment of Shares
  - Transfer of Shares
  - Redenomination of Shares
  - Conversion of Shares
  - Alteration of Share Capital
  - Reduction of Share Capital
  - Cancellation of Shares and Share Buyback
  - Financial Assistance
  - Prospectus
- Buying VCC information
  - Introduction: About ACRA VCC business information
  - Business Profile
  - Extract
  - Certificate
  - Registers
Overview of Bizfile
- BizFile+ Fee Schedule
- Special UEN (SUN): Choose Your Preferred UEN
- Frequently Asked Questions
- Updates and Announcements
- More epayment options for customers
- Enhanced BizFile+ Dashboard - Information on RFAs
- RFA Filing Access - Frequently Asked Questions
- Enhancements to eForms of 14 BizFile+ eServices
- Enhanced Customer Experience at ACRA iShop
- Use of Principal Name in selected eForms effective 1 May 2020
- Cessation of Deposit Service Accounts service from 1 Oct 2021
- News and Updates
- API Marketplace
- Resources
- Videos and Guides
Public Accountants and Accounting Entities
- Audit Regulation
  - Audit Regulation in Singapore
  - International Audit Regulators
- Practice Monitoring Programme and Quality Control Review
- Regulatory Notices
- Registering as a Public Accountant
  - New requirements for registration as a Public Accountant from 1 Jan 2019
- Audit Quality Indicators Disclosure Framework
- Anti-Money Laundering / Countering the Financing of Terrorism (AML/CFT) Requirements Reviews
- Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities
  - ACRA Code
Corporate Service Providers
- Registration and Renewal for Filing Agents and Qualified Individuals
- Background to Filing Agent and Qualified Individual
- Registration and Renewal of Registration as a Filing Agent
- Procedure to Register or Renew Registration as a Filing Agent
- Registration and Renewal of Registration as a Qualified Individual
- Procedure to Register or Renew Registration as a Qualified Individual
- Cancellation of Registration as a Filing Agent or Qualified Individual
- Exemption from Requirement to Register as a Filing Agent or Qualified Individual
- Mandatory Training and Proficiency Test Requirements for Registered Filing Agents
- Publication of Sanctions
- FAQs - Mandatory Training and Proficiency Test requirements for RFAs
- AML/CFT Guidelines for Corporate Service Providers
- New Legislation
- Compliance Review
- Enforcement and Compliance
- Update on Business Registry and Regulatory Developments by ACRA
- Appointment or Withdrawal of Qualified Individual
- Change in Particulars of Filing Agent and Qualified Individual
- Maintenance of Employees by Filing Agent and Qualified Individual
- Maintenance of Client List
- Changes to BizFile+ Filing Access for Registered Filing Agents
- Commencement of New Requirements to Lodge Registrable Controllers' Information with ACRA from 30 July 2020
- Suspension/Cancellation of Registration of Filing Agents or Qualified Individuals
Compliance
- Enforcement Policy Statement
- Offences of Not Holding AGM or Filing ARs Late or Not Laying Up to Date Accounts at AGM
  - Annual General Meeting and Annual Return Breaches
  - Late Lodgement Fees (other than for late lodgement of Annual Return)
- Resignation and Disqualification of Directors
  - Notifying ACRA of Resignation or Disqualification by the Ex-Director
- Other Offences
- Enforcement Related Materials
- Striking off Entities
- Register of Registrable Controllers (RORC)
  - Help Resources
  - Frequently Asked Questions
Training and Resources
- ACRA Academy
- Publications
- Resources
  - Videos
- Facts and Figures
- Useful Links
  - How-to Guides
- Useful Resources
Feedback / Enquiry
Find SSIC Code for Business Activities
Business Entities
- Companies
- Sole-proprietorship & Partnerships
- Limited Liability Partnerships
- Limited Partnerships
- Public Accountants
- Variable Capital Companies
  - FAQs
  - Online Variable Capital Company (VCC) Registration and Filing Portal
Book / Manage eAppointment
Enforcement Notices
Accountancy
- Financial Reporting
- Sustainability Reporting
  - Overview
  - Sustainability Reporting Advisory Committee
- Public Accountants
- Professional Development
- Industry Development
  - Industry Development Programme
- Accounting Standards
Prosecution Highlights
- Prosecution of Cases in the State Courts

Did you find this page useful?

Before you start

Who must register with ACRA

Choosing a business structure

Reserving a business name

Addresses to register with ACRA

Foreigners registering a business in Singapore

Register your business

Starting a sole proprietorship/partnership

Setting up a local company

Registering a limited partnership

Registering a limited liability partnership

Transfer of Registration / Re-domiciliation

Incorporating a VCC

Other Useful Information

List of referral authorities

Corppass, licences, taxation etc.

Buying business information

Sole-proprietorships & Partnerships

Updating information of sole proprietorship

Renewing sole proprietorship

Common offences under the Business Names Registration Act

Closing the sole proprietorship

Variable Capital Companies

Setting up a VCC

Buying information for VCCs

Updating info of VCC and VCC officers

Register a charge for VCC

Filing annual returns for VCC

Companies

Filing Annual Returns

Holding Annual General Meetings

Registering a charge for companies

Striking off a company

Setting up Register of Registrable Controllers

Updating information of a company and company officer

Filing financial statements in XBRL format

Common offences for companies

Limited Liability Partnerships

Filing annual declarations

Appointing LLP manager

Closing a LLP

Updating information of LLP

Striking off an LLP

Limited Partnerships

Renewing a LP

Converting a limited partnership

Closing a limited partnership

Resignation of partners

Updating information of limited partnership

Common offences for limited partnership

Enforcement Policy

Overview

Investigation

Compliance and Enforcement measures

Filing a complaint

Making representation

Key statutory requirements

Holding AGM

Filing Annual Returns

Updating particulars of a company

Setting up Register of Registrable Controllers

Directors duties in relation to financial reporting

Offences

Offences for not holding AGM or filing ARs

Common Statutory offences

Common offences under the Business Names Registration Act

Common offences for Limited Partnerships

Common offences for Limited Liability Partnerships

Enforcement action

Disqualification of directors

ACRA-initiated striking off of companies

Composition fines

Enforcement Notices

Prosecution Highlights

Accounting Standards

Accounting Standards Committee

Pronouncements

Consultations

Submissions

Accounting Standards News