If your company files its annual return after 20 October 2026, the form will look a little different from last year's. You are no longer only reporting the company's financial position and AGM details. You are also confirming that the information ACRA already holds about your company is accurate, and answering a new question about who performs the role of chief executive officer.
For most small companies, this is not a heavy change. It does mean that the annual return is now a moment to check your records properly, rather than a form you click through. This guide explains what changed, what you need to confirm, how to think about the CEO question, and how to get your records in order before you file.
Key Takeaways
On 6 October 2026, ACRA announced that a second set of changes under the Corporate and Accounting Laws (Amendment) Act 2025 would start on 20 October 2026. You can read the full announcement in ACRA's notice on the commencement of key changes under the CALA Act 2025.
The Act was passed in 2025 and is coming into force in stages. The October phase focuses on three things: making sure the public register is accurate, giving companies more flexibility in day-to-day administration, and tightening the rules around striking off and restoring companies.
For a typical private limited company, the part you will notice first is the annual return. The other changes matter mainly if you are closing a company, restoring one, or running a registered office.
The first set of changes took effect earlier in the year. We covered those in our article on ACRA changes from May 2026. The October phase builds on the same idea: directors are expected to take ownership of the information the company files, and the register should reflect who actually runs and owns the business.
If you read the earlier article, think of this one as the follow-up. The direction is the same, and this phase brings it into the annual return itself.
When you file the annual return, the company now confirms that the latest particulars it provided to ACRA are accurate. According to ACRA, these particulars include names, identification details, nationality, contact address, dates of appointment, the registered office address and shareholding details, where they apply.
Every officer recorded with ACRA should be current. That means:
It also means the details for each person are correct. A director who has moved house, renewed a passport or changed nationality should have those details updated.
For companies with share capital, the members and their shareholdings in ACRA's records should match your own register of members. Share transfers, new allotments and changes in share classes all need to be lodged. If you keep your own registers, our guide to company registers explains which ones every Singapore company should maintain.
The registered office address on record should be where the company actually receives official correspondence and keeps its records available. If you moved office or switched corporate service providers during the year, check that the change was filed.
Companies limited by guarantee, such as many charities and associations, confirm that the total number of members last provided through Bizfile is accurate. If membership has grown or shrunk, update the figure first.
The annual return now includes an extra question asking whether any individual performs the role of chief executive officer in the company. This is the part most directors ask us about, so it is worth slowing down here.
Under the Companies Act, a chief executive officer is the person who is principally responsible for managing and conducting the company's business, whatever their title. The question is about function, not job title. In plain terms, ask yourself: who makes the day-to-day decisions about how the business runs?
If that person has been appointed and recorded as CEO with ACRA, the answer is straightforward. If someone does the job without the title, the company should think about whether they should be recorded.
Many small companies have never appointed a CEO formally. The founder is the managing director, or two directors share the running of the business. That is common, and there is nothing wrong with it in itself. What matters for the annual return is that your answer reflects reality. If you are unsure, agree the answer as a board before you file, and keep a short note of the discussion with your company records.
A founder-run company. Mei Ling owns 100% of a design studio and is its only director. She manages clients, staff and finances. Even without the title, she is the person principally responsible for running the business, so the company should consider her as performing the role of CEO.
A holding company. A company holds shares in two subsidiaries and has no staff or operations of its own. Its two directors meet a few times a year to approve accounts. There may be no one performing a CEO role in any practical sense. The answer should reflect that, and the directors should be able to explain why if asked.
A family business. A trading company has three family members as directors. One handles operations full time while the other two attend board meetings only. The operational director is likely the person performing the CEO role.
These examples are simplified. If your structure is more complicated, it is worth getting advice before you answer.
The practical message from ACRA is simple: update your records in Bizfile first, then file the annual return. Confirming outdated information is the thing to avoid.
Depending on what has changed, you may need to file one or more of these:
Your company secretary usually handles these. If you are not sure who is responsible, our article on corporate secretary responsibilities sets out what a secretary should be doing for you.
When we review clients' records, the same few issues come up again and again:
None of these are difficult to fix. They just need to be fixed before you confirm the record is accurate.
Most changes to officers' particulars and the registered office must be filed with ACRA within 14 days. ACRA has confirmed that this continues to apply to changes of registered office address. Building the habit of filing changes as they happen means your annual return is quick, because there is nothing to catch up on.
The October phase also brought several changes that are not about the annual return but are good to know.
Companies no longer need to keep their registered office open to the public for set minimum hours each business day. This gives smaller companies more flexibility, particularly those using virtual offices.
The records themselves still need to be accessible. When a person entitled to inspect them gives reasonable notice, the company must make the records available for at least two hours on each relevant business day.
For a voluntary strike-off, the Gazette notice can now be published as early as the same day ACRA sends its notice. For a strike-off started by the Registrar, the Gazette notice can be published as early as 15 days after the letter goes to the company. In short, things can move faster than before, so directors should keep an eye on official correspondence. If you are deciding whether to close a company or keep it dormant, our comparison of striking off vs dormant may help.
The Court or the Registrar must now refuse to restore a company, LLP or VCC if it is likely to be used for an unlawful purpose, for purposes against public peace, welfare or good order, or if restoration would be against national security or interest. For ordinary businesses this will rarely matter, but it does mean restoration is not automatic.
Use this short checklist before you or your company secretary files:
For a wider view of everything a company files each year, see our annual compliance guide.
No. The new confirmation applies to annual returns filed from 20 October 2026. You do not need to go back and re-file earlier ones. If you find errors in your records while preparing this year's return, correct them in Bizfile now.
File the correction in Bizfile as soon as you notice it. The aim of the change is an accurate register, so fixing an error promptly is the right step. If you are unsure how the error happened or how to correct it, speak to your company secretary.
Yes. Company secretaries and corporate service providers can file the annual return on the company's behalf, as they do today. The directors remain responsible for the accuracy of the information, so it is worth reviewing the details with your secretary before submission.
Yes. Dormant companies still file annual returns, so the confirmation and the CEO question apply to them too. For a dormant company, the CEO answer will often reflect that no one is actively managing operations.
Keeping ACRA records accurate is much easier when someone is watching them all year, not just in the week before filing. ATHR's corporate secretarial team can:
If your annual return is due soon, or you would simply like a second look at your records, get in touch with our team. We're happy to help.
This article is for general information only and reflects ACRA announcements available at the time of writing. It is not legal or professional advice. Requirements may change, and the right answer for your company depends on its circumstances. Please refer to ACRA or speak to a qualified professional before acting on any of the information above.
The ATHR Content Team is a group of professional writers from Singapore and the Philippines, committed to delivering informative, practical, and engaging content for business owners across Southeast Asia.
