Accountancy & Professional Development Division

The Accountancy & Professional Development Division (APDD) shapes the strategic direction and policies to grow, develop and/or regulate the accountancy sector. APDD also helps to promote value-creation in accountancy services and develop programmes and qualifications to advance the accountancy sector.

Accounting Policy Department

The Accounting Policy Department (APD) is responsible for developing strategy and policies for the accountancy sector, such as the review of the audit regulatory regime for public accountants as well as matters related to the development and/or regulation of the accountancy sector. APD is the secretariat for the Public Accountants Oversight Committee, to regulate the audit profession.  APD is also responsible for charting and implementing the strategies and initiatives of the Institute of Valuers and Appraisers, Singapore (IVAS), to develop Singapore into a centre of excellence for Business Valuation. 

Professional Oversight & Development Department (PODD)

The Professional Oversight and Development Department (PODD) oversees the registration of public accountants, accounting entities and corporate service providers. PODD also works closely with the Institute of Singapore Chartered Accountants to oversee the administration of the Singapore Chartered Accountant Qualification (SCAQ) Programme. PODD also handles disciplinary matters related to public accountants and accounting entities.

Sector Capability Development Department (SCDD)

The Sector Capability Development Department (SCDD) generates insights, chart and implement strategies and initiatives to drive the growth, productivity, digitalisation and transformation of Singapore’s accountancy sector. SCDD also engages stakeholders to raise awareness on pertinent topics to strengthen the accountancy sector and to support a steady pipeline of future ready, highly skilled accounting professionals for the industry.

Sustainability Reporting Office

The Sustainability Reporting Office (SRO) is responsible for the development and implementation of the sustainability reporting and assurance (SRA) regime for Singapore-incorporated companies, including the development of standards, and implementation of roadmap as well as building of capabilities for SRA. It also drives the sustainability efforts in ACRA.


Surveillance & Standards Division (SSD)

The Surveillance & Standards Division (SSD) carries out ACRA’s role as the regulator of public accountants and promotes high professional standards in the public accountancy sector. It is responsible for companies’ compliance with financial reporting requirements to achieve high quality financial reporting in Singapore. It supports the Accounting Standards Committee in discharging its duties under the Accounting Standards Act by providing strategic and technical accounting support.

Financial Reporting & Standards Department

The Financial Reporting & Standards Department (FRSD) seeks to achieve high quality financial reporting in Singapore. To achieve this, FRSD administers the Financial Reporting Surveillance Programme to review companies' financial statements for compliance with the Accounting Standards in Singapore and assists the Accounting Standards Committee in discharging its duties under the Accounting Standards Act by providing strategic and technical accounting support. FRSD also regularly reviews financial reporting related policies and regulations to achieve a good balance between ease of doing business and corporate transparency in Singapore.

Inspection Department

The Inspection Department (IpD) monitors public accounting entities/public accountants' compliance with AML/CFT requirements. IpD is responsible for the administration of the inspection programmes to review the audits performed by public accountants as well as the quality controls of public accounting entities. This is to drive ACRA’s strategic objective of promoting high quality audits.

Compliance Division

The Compliance Division (CD) drives ACRA’s compliance and enforcement efforts as the regulator of corporate entities and corporate service providers in Singapore. It is responsible for fostering a trusted business environment through high compliance.

Corporate Filing and Enforcement Department

The Corporate Filing and Enforcement Department (CFED) is responsible for promoting voluntary compliance with annual statutory filing obligations of corporate entities in Singapore. This includes the development of Enforcement frameworks and systems, proactive action against non-compliant corporate entities and the processing of appeals.

Investigation Department

The Investigation Department (ID) investigates offences under legislations administered by ACRA. This includes investigations on corporate services providers, relevant corporate entities and their directors for potential breaches in business conduct and compliance with anti-money laundering and countering financing of terrorism requirements (AML/CFT).

Compliance Policy & Analytics Department

The Compliance Policy & Analytics Department (CPAD) acts the nerve centre across ACRA’s compliance and enforcement departments and their activities. This includes driving strategic planning, shaping policy and creating actionable insights for better compliance outcomes through data-driven risk-profiling. Separately the department also coordinates the registration and oversight of corporate service providers.

Corporate Development Division

The Corporate Development Division (CDD) drives the organisation’s growth through the development of strategies, policies, and systems. It also oversees ACRA’s external communications, and international and stakeholder engagements.

Corporate Communications and Engagement Department

The Corporate Communications and Engagement Department (CCED) develops and executes communications and stakeholder engagement strategies to promote ACRA’s corporate profile and promulgate ACRA’s key messages. The department also oversees ACRA’s international engagement strategy and advances Singapore’s interests abroad. 

Corporate Policy and Planning Department

The Corporate Policy and Planning Department (CPPD) is responsible for corporate policies, strategic planning, corporate performance and enterprise risk management in ACRA. CPPD monitors the operating environment and drives organisational excellence through identifying opportunities for organisation-wide improvements and capability-building. CPPD provides secretariat support to the senior management, ACRA Board and Audit and Risk Management Committee.

Corporate Services Division

The Corporate Services Division (CSD) is responsible for optimal use of ACRA's financial, physical, and human resources to drive long term organisational effectiveness. It partners ACRA departments to develop a high performing team of people and make the workplace a vibrant and engaging one.  

Finance and Administration Department

The Finance and Administration Department (FAD) is responsible for managing ACRA’s budget through prudent and sustainable financial policies, records and facilities management and procurement, to meet ACRA's business needs and organisational objectives.  

Human Resource Department

The Human Resource Department (HRD) is responsible for managing human capital of the organisation. Through its human resource policies, frameworks, and systems, it seeks to attract, develop, motivate, and retain high performers to achieve ACRA’s objectives. 

Information and Technology Division

The Information and Technology Division (I&TD) sets strategic directions for ACRA’s digitalisation efforts and manages all matters relating to technology, digital and data to enable ACRA to be data-driven and digital-to-the-core.

Digital Governance and Data Department

The Digital Governance and Data Department (DGDD) manages organisation-wide data and digital governance and capabilities, and risks relating to cyber and data security. It also administers the UEN system.  

Digital Planning and Innovation Department

The Digital Planning and Innovation Department (DPID) develops digital technology roadmap and introduces digital technology innovations by partnering the divisions, Whole-of-Government (WOG) and industry partners to achieve greater business outcomes.

Technology Delivery and Operations Department

The Technology Delivery and Operations Dept (TDOD) manages the overall strategic IT planning, information security and resilience. This includes the delivery and maintenance of ACRA Information and Communications Technology & Smart Systems blueprints, architectures, infrastructure, operations, and application systems.

Law Division

The Law Division (LD) provides legal support to ACRA divisions and departments, including legal advice on civil and regulatory matters, law reform and prosecution of offences under the various legislations administered by ACRA.

Legal Services Department

The Legal Services Department (LSD) advises the ACRA Board, Public Accountants Oversight Committee and ACRA divisions and departments on all legal matters.  LSD also works with the divisions on legislative reforms and amendments and fosters scholarly and professional discussions on corporate law issues for ACRA.  

Prosecution Department

The Prosecution Department (PD) handles the legal and courts proceedings involving offences under the legislations administered by ACRA.  It conducts hearings before the Disciplinary Committees on matters under ACRA’s purview and advises on legal issues relating to the regulation of business entities and individuals and deals with a range of international law matters.

Registry Services Division

The Registry Services Division (RSD) sets the strategic direction for ACRA's service delivery, registry operations and information services and drives service excellence in the organisation. 

Registry Services and Policy Department

The Registry Services and Policy Department (RSPD) is responsible for the registration of business entities in Singapore. It manages the key customer touchpoints with ACRA, through the online Registry system, helpdesks and digital service channels. RSPD also reviews registry-related policies and consequential changes to the relevant Acts to facilitate ease of doing business in Singapore.  

Service Design and Management Department

The Service Design and Management Department manages ACRA’s online Registry system and oversees the design, development, and enhancement of eServices.  It works closely with ACRA departments, government agencies and external stakeholders to provide a seamless and integrated filing experience across government and third-party platforms.

Information Products and Services Unit

The Information Products and Services Unit (IPSU) is responsible for the provision of reliable business data to the public through online platforms that include the API Mall, trustBar portal and ACRA iShop.  It facilitates government agencies and stakeholders in the use of business data to create business insights and opportunities. 

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