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Accounting and Corporate Regulatory Authority

Regulations

Check laws, compliance requirements, accounting standards, and enforcement actions that ACRA administers in Singapore.

Last updated 30 January 2026

What's new

Check the latest news on regulatory updates and public consultations.

In this section

Legislation

Learn about the laws that ACRA enforces in Singapore, such as corporate and accounting law.

Practice Directions, Registrar’s Interpretations & guidance

Check regulatory guidance and compliance resources for businesses and registered professionals.

Compliance requirements: Businesses and registered professionals

Check the requirements that you need to comply with based on your profile.

Late lodgement penalties (except late annual returns)

Check the penalties for late filing of required information. This includes late lodgement penalties for overdue annual declarations and entity updates.

Accounting standards & financial reporting surveillance

Access ASC news, public consultations, and accounting standards. Learn about the ASC and the Financial Reporting Surveillance Programme.

Sustainability reporting & assurance

Learn more about sustainability reporting and assurance requirements.

ACRA enforcement policy & process

Learn how ACRA investigates potential violations, handles enforcement actions, and what to expect during the investigation process.

Prosecution highlights

Featuring cases prosecuted by ACRA.