Reports & publications
Browse ACRA's library of research reports, guidebooks, case studies and more
37 articles
26 November 2025
AML/CFT guide for companies limited by guarantee (CLG)
Audience
Businesses
Corporate service providers (CSPs)
Resource
Anti-money laundering (AML) & countering financial terrorism (CFT)
Learn how to protect your CLG non-profit organisation (NPO) from money laundering and terrorism financing risks.
Guidebooks and manuals
24 November 2025
AML/CFT: Supplementary resources for CSPs
Audience
Corporate service providers (CSPs)
Resource
Anti-money laundering (AML) & countering financial terrorism (CFT)
Further enhance your CSP’s approach to anti-money laundering (AML), countering the financing of terrorism (CFT) and countering proliferation financing (CPF) with additional guidance.
Guidebooks and manuals
14 November 2025
Audit quality indicators (AQI) & industry average
Audience
Accounting entities
Corporate service providers (CSPs)
Resource
Accountancy and audit
Access industry data, guidance, and resources on ACRA's AQI Framework.
Guidebooks and manuals
12 November 2025
Singapore's accountancy & audit landscape: Research reports
Audience
Accountants
Accounting entities
Public
Resource
Accountancy and audit
Research publications analysing trends, challenges, and developments in Singapore’s accountancy and audit sectors.
Research reports
16 October 2025
Guidelines for Registered Corporate Service Providers (CSPs)
Audience
Corporate service providers (CSPs)
Resource
Anti-money laundering (AML) & countering financial terrorism (CFT)
Check anti-money laundering, countering proliferation financing, and countering the financing of terrorism (AML/CPF/CFT) guidelines for CSPs and RQIs.
Guidebooks and manuals
8 September 2025
Amendments to FRS 119: Extending the benefits of reduced disclosures to more entities
Audience
Accountants
Accounting entities
Businesses
Corporate service providers (CSPs)
Resource
Accountancy and audit
Business compliance
Amended FRS 119 allows small entities without public accountability to prepare financial statements with reduced disclosures, streamlining financial statements and saving costs.
Guidebooks and manuals
2 September 2025
Investors' Views of Financial Reporting, Audit & Corporate Governance [PDF, 830 KB]
Audience
Accounting entities
Businesses
Resource
Accountancy and audit
Analysis of investor perspectives on the quality and reliability of financial reporting, auditing, and governance practices.
Research reports
2 September 2025
Talent Attraction & Retention in Larger Accounting Firms [PDF, 2.0 MB]
Audience
Accounting entities
Resource
Accountancy and audit
Insights and strategies focused on attracting and retaining professional talent in major accounting firms.
Research reports
24 July 2025
3 Things You Need To Know About Business Valuation [PDF, 90 KB]
Audience
Accountants
Banking and investment professionals
Business valuation professionals
Businesses
Resource
Business valuation
Explains what business valuation is, who performs it, and the key situations where understanding business value is critical for financial reporting, transactions, and dispute resolution.
Thought leadership article
24 July 2025
10 Key Insights on Business Valuation [PDF, 41 KB]
Audience
Accountants
Banking and Investment Professionals
Business valuation professionals
Businesses
Resource
Business valuation
Major trends in business valuation, including common purposes, challenges and key asset classes.
Thought leadership article