20 October 2026 Is Coming: Is Your Singapore Company Ready for the New ACRA Annual Return Requirements?

If your company is due to file an Annual Return after 20 October 2026, are you sure the information in your ACRA records is still accurate?

From 20 October 2026, the next phase of amendments under Singapore’s Corporate and Accounting Laws (Amendment) Act 2025 will introduce updated Annual Return filing requirements. The changes place greater emphasis on confirming the accuracy of key company particulars maintained by the Accounting and Corporate Regulatory Authority (ACRA), while also introducing a new question about individuals performing the role of CEO.

For companies and authorised filers, the practical message is simple: do not wait until filing day to discover that your Bizfile records are outdated. ACRA has advised companies to review and update their records before submitting the Annual Return.

What Is an Annual Return in Singapore?

An Annual Return is a statutory filing that Singapore companies must submit to ACRA each year while the company remains live. It provides ACRA with key information about the company, including company particulars, business activities, registered office address, company officers, members and share information, together with financial information where applicable.

The filing deadline depends on the company type and financial year end. Non-listed companies generally file within seven months after their financial year end, while listed companies generally file within five months. Certain companies with share capital or an overseas branch register have different deadlines.

What Is Changing From 20 October 2026?

The most important change for companies filing Annual Returns is an increased emphasis on confirming that the latest particulars provided to ACRA are accurate.

From 20 October 2026, companies filing an Annual Return will need to confirm that the latest particulars provided to ACRA are accurate for their directors, chief executive officers, company secretaries, auditors and relevant members, where applicable.

The particulars include names, identification details, nationality, contact address, appointment dates, registered office address and shareholding details, where applicable.

There will also be an additional question in the Annual Return eForm asking whether there are any individuals performing the role of Chief Executive Officer (CEO). If the answer is yes, the CEO should be properly appointed and reflected as a Position Holder in the Annual Return.

For companies limited by guarantee, filers will also need to confirm that the total number of members last provided to ACRA through Bizfile is accurate.

Old vs New: What Changes in the Annual Return?

The key distinction is that the October 2026 update adds an explicit confirmation step around the accuracy of key particulars and introduces a dedicated CEO-related question. It is therefore important to review the information held in Bizfile before filing.

Why Should Businesses Review Their Bizfile Records Before Filing?

Company information can become outdated without anyone noticing. A director may change their contact details, a company secretary may change, a registered office may move, or shareholding information may no longer reflect the company’s latest position.

Before filing, businesses should review their records and identify whether any changes should be lodged separately through Bizfile.

· Registered office address

· Business activities and company particulars

· Directors and appointment or cessation details

· Company secretary details

· Auditor details, where applicable

· CEO or individuals performing the CEO role

· Members and shareholding information, where applicable

The New CEO Question: What Does It Mean?

One of the most visible changes is the addition of a CEO-related question in the Annual Return eForm. Companies will need to indicate whether there are any individuals performing the role of CEO.

The question focuses on the role being performed, not simply whether the company uses the job title “CEO”. Where an individual performs the role of CEO, the company should ensure the person is properly appointed and reflected as a Position Holder.

Businesses should therefore review their organisational structure and Bizfile records before filing, particularly where executive responsibilities have changed over time.

What Is Not Changing?

The October 2026 amendments do not remove the Annual Return obligation. Singapore companies must continue to file Annual Returns with ACRA each year while they remain live, including inactive or dormant companies.

Filing deadlines continue to depend on company type and financial year end. Businesses should not assume that the new requirements provide additional time to file.

Other Corporate Changes Starting on 20 October 2026

· Registered office flexibility: the requirement for a company’s registered office to be open and accessible to the public for specified minimum hours on each business day will be removed. Companies must still maintain a registered office and make records available for inspection in accordance with the law.

· Record inspection: persons seeking to inspect company records will generally need to provide reasonable notice, after which companies must make records available for the required inspection period.

· Striking-off and restoration: the processes for companies, LLPs and VCCs will be streamlined, including changes to the timing of Gazette notices and restoration safeguards.

· Certain public company filing requirements: prescribed requirements relating to statements in lieu of prospectus, statutory meetings and statutory reports will be removed.

A Practical Checklist Before Your Next Annual Return

To prepare for the new requirements, businesses can use this checklist before submitting their next Annual Return:

· Review the company’s Bizfile information well before the filing deadline.

· Check the registered office address and business activities.

· Confirm director and company secretary information is current.

· Review auditor information, where applicable.

· Check member and shareholding information.

· Identify whether anyone is performing the role of CEO and ensure the position is properly reflected if applicable.

· Lodge necessary updates before submitting the Annual Return.

· Confirm the company’s financial year end and Annual Return filing deadline.

· Keep supporting corporate records and resolutions properly maintained.

How JWC Can Support Your Corporate Compliance

For business owners, staying compliant is not only about submitting an Annual Return on time. It also means keeping corporate information updated when changes happen and making sure recurring statutory obligations are not overlooked.

JWC Accounts & HR supports businesses with corporate secretarial and compliance services, including assistance with company incorporation, statutory filings, company records and ongoing corporate requirements.