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Accounting and Corporate Regulatory Authority

Registrar’s Interpretations (RIs)

Get official interpretations of how specific provisions under the Companies Act and other business legislation apply in practice.

Last updated 29 January 2026

On this page

What are RIs
Development of RIs
List of published RIs

What are RIs

Registrar's Interpretations (RIs) explain how ACRA interprets specific provisions in the Companies Act and other business laws. They provide practical guidance on how these laws apply in real situations.

RIs help lawyers and corporate service providers understand how to apply the law for common, non-contentious issues. This means you can get clarity without going to court to resolve legal uncertainties.

While RIs are not legally binding, they reflect ACRA's official position on how we interpret and apply the law.

Development of RIs

ACRA works closely with experienced practitioners through the Institute of Corporate Law. This ensures we consider input from both the business community and the legal sector before publishing the RIs.

List of published RIs

  1. Registrar's Interpretation 1 of 2019 - Alteration of Constitution with respect to object of company under Section 33 and lodging requirements under Section 26 and 33 of the Companies Act [PDF, 576 KB]

  2. Registrar's Interpretation 1 of 2017 - Section 64A of the Companies Act [PDF, 385 KB]

  3. Registrar’s Interpretation 2 of 2017- Requirement to Hold Statutory Meetings under Section 174 of the Companies Act – Only Applicable to New Public Companies [PDF, 342 KB]

  4. Registrar's Interpretation 1 of 2016 - Amalgamation of Foreign Companies [PDF, 228 KB]

  5. Registrar's Interpretation 2 of 2016 - Directors' Statement - reference to directors report on options granted by company to take up unissued shares [PDF, 203 KB]

  6. Registrar's Interpretation 3 of 2016 - Societies cannot hold shares of company [PDF, 198 KB]

  7. Registrar's Interpretation 4 of 2016 - Dormant relevant companies not required to attach Financial Statements to Annual Return filing [PDF, 205 KB]

  8. Registrar's Interpretation 5 of 2016 - Description of company directors' responsibilities for the oversight of financial reporting process of Singapore-incorporated companies - Paragraph A49 of the Singapore Standard on Auditing 700 (Revised), Forming an Opinion and Reporting on Financial Statements [PDF, 290 KB]