Compliance and Audit-related Requirements for Singapore Companies

1. Annual filing and reporting:

Annual Return：Companies must submit an annual return to ACRA within 7 months of the end of the financial year.

Financial Statements：Public companies and companies that meet certain criteria must submit audited financial statements.

2. Corporate tax declaration：

Estimated Taxable Income (ECI)：Must be submitted within 3 months of the end of the financial year.

Corporate income tax return：Submitted before November 30 every year.

3. Audit requirements:

Audit Exemption：Small companies are exempt from audits if they meet at least two of the following three criteria:

Annual revenue ≤ S$10 million

Total assets ≤ S$10 million

Number of employees ≤ 50 people

4. Statutory register:

Register of Directors, Members and Guarantees：Must be kept at the company’s registered address or the address of the registered agent.

5. Shareholders’meeting:

Annual General Meeting (AGM)：Must be held within 6 months of the end of the financial year for private companies (9 months for public companies).

6. Data protection:

Personal Data Protection Act (PDPA)：Companies must comply with data protection regulations.