Executive Summary
From 20 October 2026, the next phase of amendments under the Corporate and Accounting Laws (Amendment) Act 2025 (“Amendment Act“) takes effect to enhance annual return filing requirements and to streamline corporate formalities, the striking-off and restoration processes and record inspection requirements.
Key Changes from 20 October 2026
| Updated annual return filing requirements |
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| Streamlined corporate formalities |
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| Streamlined striking-off and restoration processes |
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The changes cover companies, limited liability partnerships, variable capital companies and sub-funds.
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| Registered offices and record inspection updates |
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Background
The above changes follow an earlier phase of amendments under the Amendment Act that took effect on 6 May 2026. That earlier phase included amendments to the Companies Act 1967 implementing the following key changes:
- Specifying shareholders’ approval threshold for variation of class rights;
- Requiring two-tiered approval for selective share buy-back of part of shares in a class;
- Fine-tuning the computation of the compulsory acquisition threshold;
- Increasing the maximum penalty for offences relating to breaches of directors’ duties; and
- Expanding the list of offences that disqualify a person from acting as a director, including offences under the anti-money laundering law.
For more information on the earlier amendments, please refer to our May 2026 Legal Update titled “Singapore Companies Act Revised on 6 May 2026 to Protect Shareholders and Strengthen Companies’ Regulatory Framework.”
For queries, please reach out to the Contact Partners on this page. For regional Corporate Commercial matters, please see Rajah & Tann Asia’s Corporate Commercial Practice Group for more information.
Disclaimer
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