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Accounting and Corporate Regulatory Authority

Filing a Notice of Error (NOE)

You can correct errors in your business entity's filed documents by filing an NOE.

File NOE via General lodgement
Last updated 29 January 2026

On this page

When to file an NOE
When to use other eServices
Before you file an NOE
How to file a NOE
After you file

When to file an NOE

Use the General lodgement eService to file an NOE for these scenarios:

Errors you can correct by NOE

Type of error

Details

Clerical or typographical error that was unintended and does not harm or mislead anyone

Examples:

  • Spelling mistakes in names or addresses

  • Wrong dates or numbers

  • Simple data entry errors

  • Wrong documents attached

Other errors that are more than simple typing mistakes

Examples:

  • Duplicate filing for transfer of shares

  • Incorrect cessation of a director or secretary

Financial statement errors or changes to comply with Companies Act 1967 requirements or accounting standards

You no longer need to apply to court to remove your annual return (AR) filing.

More details: Re-filing non-compliant financial statements

When to use other eServices

Errors you cannot correct by NOE

Type of error

How to correct

Filing errors in annual return transactions or XBRL financial statements

Re-file non-compliant financial statements

Share-related errors

File a Notice of Error for share-related transactions

Before you file an NOE

This guide explains how to file an NOE for certain errors, such as clerical or typographical errors. For errors related to shares, use the file Notice of Error eService instead.

Who may file

You may file directly as a position holder of your business entity.

You can also engage a corporate service provider (CSP) to file on your behalf.

When to file

Filing deadlines by error type

Type of error

When to file

Financial statement errors or changes

Within 30 days of the date of revision (for example, the date directors approved the revised document).

Otherwise, a late filing penalty will apply.

Note: During this 30-day period, you must also send the revised documents to:

  • All who received the original statements

  • Anyone entitled to the general meeting notice (based on the date of revision)

All other errors, such as:

  • Clerical or typographical errors

  • Other errors that are more than simple typing mistakes

As soon as it is discovered

What you need to prepare

Required documents and information

You need to prepare

Details

  1. Unique entity number (UEN)

-

  1. Transaction number (Filing with the error)

-

  1. Information that needs correction

If you need to revise your financial statements, the new version must meet all requirements under section 202A of the Companies Act including:

  • New directors’ statement to replace the original

  • Description of non-compliance

  • Disclosure (list) of the key changes

  • Amended auditor’s report, if any

More details: Implementation of section 121 of Companies (Amendment) Act 2014

  1. Relevant documents, if any

For other errors that are more than simple typing mistakes, you must show:

  • The error was genuinely unintended

  • No person will be disadvantaged by the correction

Fees and processing time

Filing an NOE

What you need to know

Details

Fees

Filing an NOE for:

  • Revised financial statements: $200

  • All other errors: $60

Note: This fee is non-refundable, even if the application is withdrawn, rejected, or appealed.

Processing time

Filing an NOE for:

  • Revised financial statements: Up to 1 month

  • All other errors: Up to 7 working days

How to file a NOE

  1. Open the General lodgement eService on Bizfile and log in to your account.

  2. If you need to file an urgent NOE for annual returns, financial statements or other types of data, select Others. Otherwise, select File Notice of Error under Manage.

  3. Follow the specific filing process for your error type.

After you file

ACRA will email your NOE outcome within:

  • One month for revised financial statements

  • Seven working days for all other errors

What to expect

If your outcome is

Here is what to expect

Approved

ACRA will:

  • Correct the information in its register

  • Tag the NOE to the original transaction

  • Display the corrected information in ACRA's information products and free entity search results (where applicable)

Rejected

ACRA will explain the rejection reasons in the email, such as:

  • Wrong transaction selected

  • Lack of supporting documents,

  • Incomplete information

You can file a new NOE with additional supporting information.