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Accounting and Corporate Regulatory Authority

ACRA’s investigation process: What to expect

Understand your obligations when ACRA investigates you or your company, including possible outcomes.

Last updated 29 January 2026

On this page

Starting an investigation
During investigation
After investigation
How ACRA decides on enforcement action

Tip: If you filed a complaint for suspected statutory breaches, learn what happens after filing.

Starting an investigation

ACRA may start an investigation after it confirms that a complaint meets all three required factors.

During investigation

If ACRA investigates a matter involving you or your company, an authorised ACRA officer may contact you.

You are legally required to cooperate with the investigation. This means you must comply when an authorised officer exercises their investigation powers under the ACRA Act 2004.

ACRA's investigations powers

What ACRA can do

What this means

Require proof of identity

You must provide evidence of your identity if an officer reasonably believes you committed an offence.

Require information and documents

Officers can require any person to:

  • Provide any information

  • Produce any book, document, or copy in their possession

Officers may inspect, copy, or take extracts from these books or documents without fee or reward.

Call witnesses

Officers can require you, by order in writing, to attend before them if you:

  • Are within Singapore

  • Appear to be acquainted with the circumstances of the case

Conduct interviews

Officers can question you if they reasonably believe you are acquainted with the facts or circumstances of the case.

Your answers and statements will be recorded in writing.

Take evidence

Officers can photograph or video record premises and people connected to the investigation.

Access premises

You must provide officers free access to your premises to investigate potential offences.

Note: Officers can only exercise these powers when they reasonably believe an offence has been committed or that you have information relevant to the investigation.

After investigation

After completing an investigation, ACRA considers each case independently and fairly before deciding on the appropriate action.

The action taken depends on factors such as the severity of the breach, your cooperation during the investigation, and whether you are a repeat offender.

ACRA may decide to:

  • Request that you rectify a matter

  • Issue an advisory or warning

  • Allow you to compound for the breach (pay a fine to settle the matter)

  • Prosecute you in court

  • Use other regulatory tools (such as striking off, disqualification or debarment)

  • Take no further action

Regulatory tools

Striking off

If a company is struck off the register, it ceases to exist as a legal entity.

ACRA may strike off a company from the register if there are reasonable grounds to believe it is not in operation or not carrying on business. This includes situations where a company:

  • Fails to hold its annual general meeting (AGM) repeatedly

  • Fails to file its annual returns (ARs)

  • Has an outdated registered business address

  • Does not respond to ACRA's letters

Disqualification

Directors who have at least three of their companies struck off by ACRA within five years will be disqualified from:

  • Acting as director

  • Taking part in the management of any company

The disqualification period is five years from the date after the third company is struck off.

More details: When a director can or must leave office

Debarment order

Debarment orders prevent you from taking on new appointments as a director or company secretary.

If you repeatedly fail to meet requirements under the Companies Act 1967, you may face a debarment order.

How ACRA decides on enforcement action

Decision to prosecute

When deciding whether to prosecute an offender, ACRA considers:

  • Whether there is enough evidence gathered

  • Whether other regulatory tools would be more suitable

For example, first-time offenders may be offered a chance to attend a training programme instead of facing enforcement and prosecution.

If you failed to hold your AGM on time or file your annual return on time, you may be asked to attend the Director's Compliance Programme.

Deciding on sentencing

If ACRA decides to prosecute an offender in court, ACRA will consider these factors first:

  • Whether the offence was premeditated

  • Whether the offence was prevalent

  • Whether the offender was a repeat offender