ACRA Compliance Guide Singapore: Annual Filing, AGM, and UBO Requirements

Every Singapore company must comply with ACRA (Accounting and Corporate Regulatory Authority) requirements. Missing deadlines means fines, and persistent non-compliance can lead to your company being struck off the register. This guide covers every annual obligation and how to share compliance documents securely.

Annual Compliance Requirements

1. Annual General Meeting (AGM)

• Must be held within 6 months of the financial year-end
• Private companies can dispense with AGMs via written resolution (if all members agree)
• Listed companies cannot dispense with AGMs

2. Annual Return (AR)

• File within 30 days after the AGM
• For companies that dispense with AGMs: file within 5 months after financial year-end
• Filed electronically via BizFile+ portal

3. Financial Statements

• Must be prepared in accordance with SFRS(I) (Singapore Financial Reporting Standards - International)
• Presented at the AGM (or circulated to members if AGM is dispensed with)

4. Audit Requirement

Audit is mandatory unless your company qualifies as a small company:

Criteria (must meet at least 2 of 3 for 2 consecutive years)	Threshold
Annual revenue	≤ S$10 million
Total assets	≤ S$10 million
Number of employees	≤ 50

If your company meets at least 2 of these 3 criteria for 2 consecutive financial years, it is exempt from statutory audit.

Register of Registrable Controllers (RORC)

Since 2017, all Singapore companies must maintain a Register of Registrable Controllers — essentially a register of beneficial owners (UBOs):

• Registrable controller: Individual with >25% shares or significant control over the company
• Must be kept at the registered office or with the registered filing agent
• Must be updated within 2 business days of any change
• Not publicly accessible but available to ACRA and law enforcement on request

Other Mandatory Requirements

Company Secretary

• Must appoint within 6 months of incorporation
• Must be a natural person ordinarily resident in Singapore
• Cannot be the sole director if the company has only one director

Registered Office

• Must be maintained at all times in Singapore
• Cannot be a P.O. Box
• Must be accessible during business hours

Resident Director

• At least one director must be ordinarily resident in Singapore (citizen, PR, or Employment Pass holder)

Penalties for Non-Compliance

Violation	Penalty
Late filing of Annual Return	Fine up to S$300 per filing
Failure to hold AGM	Fine up to S$5,000
Failure to keep RORC	Fine up to S$5,000
Persistent non-compliance	Company may be struck off the register

Key Deadlines at a Glance

Obligation	Deadline
AGM	Within 6 months of financial year-end
Annual Return	Within 30 days of AGM (or 5 months of FYE if no AGM)
RORC update	Within 2 business days of change
Company secretary appointment	Within 6 months of incorporation
Change of registered address	Notify ACRA within 14 days
Change of directors/shareholders	Notify ACRA within 14 days

How to Share ACRA Filings Securely

ACRA filings and related documents contain sensitive corporate information — financial statements, UBO details, shareholder structures, and director information. Sharing these via iMessage or email creates unnecessary security risks.

LOCK.PUB lets you create password-protected memos to share confidential ACRA filings, financial statements, and UBO details securely between your company and corporate secretary or accountant. Set an expiration date so sensitive documents don't linger in inboxes.

Best Practices

1. Share financial statements via password-protected memo on LOCK.PUB
2. Send the password through a different channel
3. Set expiration dates — compliance documents don't need to be accessible forever
4. Limit access to authorized personnel only

Compliance Calendar Template

Month	Action Required
FYE	Close accounts, prepare financial statements
FYE + 3 months	Complete audit (if required)
FYE + 6 months	Hold AGM (deadline)
AGM + 30 days	File Annual Return
Ongoing	Keep RORC updated, maintain registered office

Final Thoughts

ACRA compliance is not optional — it is a legal obligation for every Singapore company. Stay on top of deadlines, keep your registers updated, and when sharing sensitive compliance documents with your corporate secretary or accountant, use a secure tool like LOCK.PUB.

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Need to share confidential ACRA filings or financial statements securely? Create a password-protected memo on LOCK.PUB — it takes less than 30 seconds.