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Accounting and Corporate Regulatory Authority

Submitting an appeal: Annual filing breaches

Appeal for a reduction of late filing penalties or composition amounts after rectifying breaches.

Last updated 29 January 2026

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What you can appeal
Submitting an appeal

What you can appeal

You may submit an appeal to ACRA if you wish to request:

  • A waiver or reduction of late filing penalties for filings

  • A waiver or reduction of composition amounts after rectifying the breaches

Submitting an appeal

As a director, you can appeal to reduce a penalty or review the summons issued against you:

  1. Submit the ACRA Late Filing Appeal Form.

  2. Attach supporting documents to the form.

It takes about four weeks to review an appeal, depending on its complexity. This may take longer during peak periods or if ACRA needs clarifications. Each case is assessed on its own merits.

Note: You must still attend any scheduled court dates while your appeal is being processed.