ACRA filings are the regulatory baseline every Singapore company has to operate against. The mechanics are well-defined; the system is well-built. Where companies get into trouble isn't with the rules — it's with not knowing what triggers a filing, missing the 14-day clock on event-driven changes, or letting routine annual obligations slip because nobody owns the calendar.
Here's the complete checklist of ACRA filings a typical Singapore private company carries, grouped by when they fire.
Annual filings
Annual Return (AR)
When: within 7 months of financial year end (private companies).
What: confirmation of officers, share capital, registered office, members. Where applicable, attach financial statements.
Who files: company secretary via BizFile+.
Common mistake: waiting until month six to start. Financial statements depend on the books being closed; closing depends on monthly discipline. If your close is taking 14 days every month, year-end will run late and the AR window compresses.
Event-driven filings (within 14 days)
Change of officers
When: within 14 days of the appointment or resignation.
What: notification via BizFile+ of new / outgoing directors, secretary, or auditor.
Documentation:directors' resolution approving the change, consent forms for new appointees.
Change of registered office address
When: within 14 days of the change.
What: Form 44 (Notice of Change of Registered Office) via BizFile+.
See our piece on registered office requirements for what counts as a valid address.
Allotment or transfer of shares
When: within 14 days of the allotment or transfer.
What: notification of allotment, share transfer details, updated share register.
Documentation:board resolution approving the allotment / transfer, shareholders' resolution where required, share transfer forms, stamp duty paid if applicable.
Increase or decrease in share capital
When: within 14 days.
What: notification via BizFile+, with supporting board and shareholder resolutions.
Creation, satisfaction, or modification of charges
When:within 30 days of creating a charge over the company's assets (security for a loan, for example).
What: registration of charge with ACRA via BizFile+ including the charge document.
Change of company name
When: after passing the special resolution.
What: notification via BizFile+, including the special resolution and revised constitution where required. Name change takes effect when ACRA issues the new certificate.
Change of constitution
When: after passing the special resolution.
What: notification of amendment with the revised constitution.
One-off filings (typically at structural moments)
Conversion of company type
Converting between private limited, exempt private, public limited — each is a defined application with its own paperwork. Usually a milestone event triggered by fundraising or listing prep.
Striking off (closure of a dormant or unwanted company)
For companies that have ceased trading and meet ACRA's criteria for striking off. The process takes several months and the company has to be free of liabilities and up to date on all filings before applying.
Winding up (formal closure)
For companies being closed with assets and liabilities to settle. A more involved process than striking off, usually requiring an insolvency practitioner. Out of scope for routine compliance.
Other recurring obligations adjacent to ACRA
The full compliance picture for a Singapore private company includes more than ACRA. Worth knowing about:
- IRAS — ECI within 3 months of FYE, Form C-S / Form C by 30 November, GST F5 quarterly (if registered), IR8A by 1 March (if employees). See the corporate tax guide and GST registration thresholds for the substance behind the deadlines.
- CPF Board — monthly CPF contributions by the 14th of the following month (if employees).
- MOM — Employment Pass and other work-pass renewals, foreign worker quotas.
- PDPC — Data Protection Officer appointment under PDPA (no annual filing, but standing obligation).
The wider compliance calendar with timings and authorities is on our Singapore SME compliance calendar page.
Common filing mistakes we see
- Treating event-driven filings as annual. A director resignation in March is filed at year-end with the AR. By then it's six months late and the 14-day clock was missed five months ago.
- Filing late because the books aren't closed. The AR depends on financials. If close is late, AR is late. Fix the upstream problem.
- Underestimating the secretary's role. A cheap secretary service that files only what you send them lets event-driven changes slip silently. The secretary should be tracking events as they happen, not waiting to be told.
- Skipping the documentation behind filings. BizFile+ accepts the filing; the underlying resolutions, registers, and supporting documents still need to exist properly in the company's minute book and statutory registers.
Common questions about ACRA filings
What happens if I miss an event-driven filing deadline?
ACRA imposes a composition fee for late filing. The fee escalates with the length of delay. Persistent late filing or significant breaches can lead to director debarment under the Companies Act. Voluntary late filing is treated more leniently than discovered non-compliance — if you find out you missed something, file it as quickly as possible.
Can I file ACRA returns myself or do I need a secretary?
Directors can file most things directly via BizFile+ using their personal SingPass linked to the company via CorpPass. In practice the secretary handles it because they're tracking the events and have the supporting documentation. For an owner-operator with time, self-filing is possible — but the calendar discipline still has to come from somewhere.
Do I need to file ACRA returns if the company is dormant?
Yes. Dormant companies still file Annual Returns. ACRA does have a Dormant Company status that simplifies the annual obligations, but it requires application and specific criteria. The default is full compliance.
How do I check what filings my company has outstanding?
Log into BizFile+ via CorpPass. The dashboard shows current filings, upcoming deadlines, and any outstanding items. Most company secretaries also maintain an internal compliance tracker that mirrors this view.
What if I'm a foreign founder who doesn't have CorpPass / SingPass?
You appoint a Singapore-resident director or company secretary who does. Most foreign-founded companies use a corporate services firm whose staff hold the necessary credentials and file on the company's behalf.
ACRA filings should be the boring part of running a Singapore company. When they aren't, the cause is almost always upstream — the secretary isn't engaged, the books aren't closing on time, the event tracking isn't happening. Fix those and the filings take care of themselves.
— The Acuitas team