ACRA Annual Return Changes 2026: The New Confirmations, the CEO Question and What to Fix Before You File
The ACRA annual return changes for 2026 took effect on 20 October 2026. When you file an annual return now, you confirm that the particulars ACRA holds for your directors, chief executive officers (CEOs), secretaries, auditors and relevant members are accurate. You also answer a new question on whether anyone performs the CEO role, and a company limited by guarantee confirms its member count.
This guide is for directors and company secretaries of Singapore private companies about to file. Bizfile pre-fills most of the annual return from earlier filings, so an old error carries forward into a document you are now vouching for unless someone checks it. Amounts are in Singapore dollars (SGD), as at November 2026.
Key takeaways
- From 20 October 2026, every annual return confirms the particulars of directors, CEOs, secretaries, auditors and relevant members, and the registered office address.
- The CEO question turns on role, not title. If anyone is primarily responsible for running all or part of the business, answer Yes and appoint that person as a CEO position holder first.
- Officer, shareholder and registered office changes must still be filed within 14 days. A late update costs $50, or $200 if more than 3 months late, per change.
- Registered offices no longer have minimum opening hours, and ACRA-initiated striking off now gives only 15 days to object.
Table of Contents
- ACRA annual return changes 2026: what changed on 20 October
- Which particulars you confirm in the annual return
- Who counts as a CEO for the annual return question?
- Confirming the member count of a company limited by guarantee
- How to fix your Bizfile records before you file
- What a wrong confirmation or a late annual return can cost
- Registered office hours removed and other 20 October changes
- When your company will meet the new annual return form
- Common mistakes and when to get help
- Frequently Asked Questions
- Official Sources
ACRA annual return changes 2026: what changed on 20 October
Parliament passed the Corporate and Accounting Laws (Amendment) Act 2025 on 5 November 2025. Its first phase began on 6 May 2026, and on 6 October 2026 ACRA announced that the second phase would commence on 20 October 2026.
| Item | Before 20 October 2026 | From 20 October 2026 |
|---|---|---|
| Officer and member particulars in the annual return | Already had to be accurate and up to date | Also confirmed as accurate when filing |
| CEO question in the annual return e-form | Not asked | Asked; a Yes needs a CEO on the register |
| Member count of a company limited by guarantee | Already had to be accurate | Confirm the total last given to ACRA |
| Registered office opening hours | Specified minimum hours each business day | No minimum; records shown on reasonable notice |
| Statement in lieu of prospectus (prescribed cases); statutory meeting and report (public companies limited by shares) | Required | Abolished |
| Time to object to ACRA-initiated striking off | 30 days | 15 days |
| Length of a voluntary striking off | At least 3 months | At least 2 months |
For most private companies, only the first two rows change the work. The duty to keep officer and member particulars correct is not new; what is new is confirming them in the annual return and answering the CEO question.
Which particulars you confirm in the annual return
ACRA lists names, identification details, nationality, contact address, appointment dates, the registered office address and shareholding details, where applicable. Its annual return filing steps are blunt: "If anything is incorrect, you must update it before you file." Most corrections below have a 14-day deadline from the date of the change, according to ACRA's guide to updating company information; a charge created in Singapore must be registered within 30 days of its creation.
| Whose record | What to check | Bizfile eService to correct it |
|---|---|---|
| Directors, secretaries, auditors | Name, ID, nationality, residential and contact address, contact number, email, appointment date | Appoint/Withdraw position holder; Update position holder information |
| CEOs | The same, and whether everyone performing the role is on the register | Appoint/Withdraw position holder |
| Shareholders | Name, ID, nationality, addresses, shares held, issued and paid-up capital | Update shares information; Update shareholder information |
| The company | Company type, registered office address, business activities (primary and secondary), any registered charges or loans | Update entity information for the address and activities. For charges: Register new charge, or File variation/satisfaction of charges. The company type is selected in the annual return itself |
Two details catch people out. Singapore citizens and permanent residents (PRs) report changes to their own name, address or ID to the Immigration and Checkpoints Authority (ICA), not ACRA. And each person can register only one contact address, used across every entity where they hold a position, in the same country as their residential address and not a P.O. Box.
Who counts as a CEO for the annual return question?
In Step 2 of Bizfile's "File annual returns" eService, you indicate whether any individual performs the role of a CEO. ACRA's definition, from its 30 June 2026 annual return webinar, is:
"A Chief Executive Officer (CEO) for a company refers to a person who, regardless of his or her title, works for or acts on behalf of the company, and is primarily responsible for the management and conduct of all or part of its business. A company may have more than one CEO."
Section 4 of the Companies Act 1967 defines a CEO the same functional way, "by whatever name described". Our position is firm: the question asks about the role, so a missing title is not a reason to answer No.
- A sole director-shareholder who runs the business day to day is performing the CEO role. Answer Yes and appoint them as a CEO position holder.
- A managing director. ACRA's own pages differ on whether this appointment must be filed. Its set-up guide on choosing directors and other key officers says of a managing director appointed from the board, "You don't need to file this appointment with ACRA", while its guide to appointing or withdrawing position holders lists "Director, managing director or alternate director" among the positions a local company must report. Either way, Bizfile treats "CEO" as a separate position type, so if the managing director is the person primarily responsible for running the business, appoint them as CEO too.
- Two founders who split the business, say sales and operations, may each be a CEO, because a company can have more than one.
- A hired general manager who runs the company can be the CEO without being a director.
If you answer Yes and no CEO is on the register, Bizfile tells you to add one through the free "Appoint/Withdraw position holder" eService before continuing. If the CEO is a foreigner, such as a foreign founder or a foreign general manager, ACRA's guide to appointing or withdrawing position holders says you need to engage a corporate service provider (CSP) to file the appointment. Unless a CSP files it or you are filing your own appointment, the appointee must endorse it on Bizfile within 14 days or it may be rejected, so start early.
Bizfile also asks for the date of appointment. Where the person has run the business for some time, pass a directors' resolution appointing them as CEO now and enter that resolution date in Bizfile, so the appointment is filed within 14 days as section 173A(1) of the Companies Act requires. From then on, changes to the CEO's particulars follow the same 14-day rule as other officers.
Confirming the member count of a company limited by guarantee
A company limited by guarantee (CLG), such as an association or charity set up as a company, has members rather than shareholders. Its filer must confirm that the total number of members last provided to ACRA through Bizfile is accurate. If membership has changed since that figure was filed, update it in Bizfile before you start the annual return. The officer confirmations apply to a CLG as to any other company.
How to fix your Bizfile records before you file
Work through these steps a few weeks before your deadline, not on the day.
- Open the company's record. Log in to Bizfile as "Business User" via Corppass, or ask your corporate service provider for the entity profile.
- Check every officer and shareholder. Compare names, ID numbers, nationality, addresses, appointment dates and shareholdings with your own registers.
- Correct errors first. Use the eServices in the table above. Citizens and PRs update personal changes with ICA.
- Settle the CEO question. Pass a directors' resolution appointing each person performing the CEO role, then file the appointment in Bizfile with the resolution date as the appointment date, leaving time for endorsement.
- Check director consents. For directors appointed on or after 6 May 2026, keep the signed updated Form 45 (Consent to Act as Director and Statement of Non-Disqualification) with the statutory records under section 173C. Since 6 May 2026, you must also tell ACRA within 14 days after the company becomes aware that a director has ceased to be qualified (section 173A(1)(d)).
- Confirm the registered office. Check the address is current and that records can be produced for inspection on reasonable notice.
- Check the controller and nominee registers. Confirm your Register of Registrable Controllers (RORC) and Registers of Nominee Directors and Nominee Shareholders (ROND and RONS) filings with ACRA are up to date.
- Check the member count. Companies limited by guarantee confirm the total last given to ACRA.
- Prepare and file. Prepare the financial statements in the required format (XBRL filers must move to BizFinx Preparation Tool version 4.0.1 by 30 November 2026), note the annual general meeting (AGM) date or the date the financial statements were sent to members, then file and pay the $60 fee.
What a wrong confirmation or a late annual return can cost
| Problem | Companies Act | Consequence |
|---|---|---|
| Knowingly lodging a false or misleading document, or wilfully leaving out a material matter | s.401(2), (2A) | Fine up to $50,000, up to 2 years' imprisonment, or both |
| Officer change not filed within 14 days | ss.173A(1), 173E(1), 173H(1) | $50 late lodgement penalty (up to 3 months late) or $200, per change; on conviction, fine up to $5,000 plus default penalties per officer in default |
| Registered office change not filed within 14 days | s.143(1) | $50 or $200 late lodgement penalty; on conviction, fine up to $5,000 plus default penalty |
| Late annual return | s.197 | $300 late lodgement penalty (up to 3 months late) or $600; composition sum instead of prosecution (ACRA's example: at least $500 per breach); on conviction, fine up to $10,000 plus default penalty |
| Three or more filing convictions in five years | s.155 | Five-year disqualification as a director |
Worked example (hypothetical). Company B's annual return was due on 31 October 2026. Preparing it on 20 November 2026, the director finds that a director's resignation and a replacement's appointment, both in May 2026, were never filed. Both are more than 3 months late, and the annual return is 20 days late.
- Late filing of the resignation: $200
- Late filing of the appointment: $200
- Late annual return: $300
- Total late lodgement penalties payable: $700
If ACRA moves to enforcement, see composition fines and court summonses and the director disqualification rules. Our page on the annual return late filing penalty covers appeals.
Registered office hours removed and other 20 October changes
Registered office and inspection of records
Section 142(1), as amended, now only requires a registered office in Singapore to which all communications and notices may be addressed. Under section 396A, a person entitled to inspect company records must give reasonable notice, and the company must then make them available for 2 or more hours between 9am and 6pm on each business day.
Some guides still repeat the old rule, including ACRA's own Bizfile registration page (last updated 19 October 2026), which says the office must be open for at least 3 hours on each business day. Follow the amended Act. A change of address must still be filed within 14 days.
Faster striking off
- Voluntary. The Gazette notice can now be published almost immediately after ACRA's notice. Applications made on or after 20 October 2026 take at least 2 months, and objectors still have 60 days from the first Gazette notice.
- ACRA-initiated. For striking off letters dated on or after 20 October 2026, you have 15 days to object. ACRA says filing outstanding annual returns promptly may help.
When your company will meet the new annual return form
The confirmations are part of the annual return e-form, so they apply to any annual return filed on or after 20 October 2026, whatever the financial year end (FYE). A non-listed company files within 7 months after its FYE (section 197). In ACRA's example, an FYE of 28 February 2026 gave a deadline of 28 September 2026, so a company still filing that return is late and uses the new form.
| FYE (non-listed company) | Annual return due |
|---|---|
| 31 March 2026 | 31 October 2026 |
| 30 June 2026 | 30 January 2027 |
| 30 September 2026 | 30 April 2027 |
| 31 December 2026 | 31 July 2027 |
The 30 June, 30 September and 31 December dates follow the examples on ACRA's page on choosing a financial year end for the same year ends in 2025, which give 30 January, 30 April and 31 July 2026. Use our filing deadline calculator for other year ends, and the business filing deadlines guide for IRAS dates. If you cannot make it, apply on Bizfile for a 60-day extension of time (EOT) at $200; EOT applications cannot be made online once the deadline has passed, and ACRA advises applying at least 14 working days before it.
Common mistakes and when to get help
- Clicking through pre-filled data. The pre-fill is exactly what you are now confirming.
- Answering No to the CEO question because nobody has the title.
- Leaving corrections to filing day. An old change is already late, and endorsements can take up to 14 days.
- Updating a citizen's or PR's address in Bizfile instead of through ICA.
If your records are clean, a director can file the annual return on Bizfile through Corppass. Whether you can also act as your own company secretary is covered in our guide on being your own company secretary. Get help if several changes were never filed, the share register does not match Bizfile, you are unsure whom to appoint as CEO, or you have received a striking off letter. Our company secretary service covers the records and the annual return.
Frequently Asked Questions
Does the new confirmation apply to my next annual return even if my financial year ended before 20 October 2026?
Yes. The change is to the annual return e-form, so it applies to any annual return filed on or after 20 October 2026, whatever the financial year end. A company with a 30 June 2026 year end files by 30 January 2027 on the new form, and an overdue return for an earlier year is filed on it too.
Do I answer Yes to the CEO question if nobody in my company has the title of CEO?
Yes, if anyone performs the role. ACRA defines a CEO as a person who, regardless of title, is primarily responsible for the management and conduct of all or part of the company's business. A managing director, general manager or owner who is primarily responsible for running the business is performing the role, so answer Yes and appoint that person as a CEO position holder before you file.
I am the only director and shareholder and I run the business. Do I need to appoint myself as CEO?
Yes. You are primarily responsible for managing the business, so you perform the CEO role even without the title. Answer Yes and appoint yourself as a CEO position holder, using the date of a directors' resolution passed now, through the Appoint/Withdraw position holder eService before you file. ACRA does not charge for this, and later changes follow the same 14-day rule as other officers.
What if I find a wrong address or outdated director detail when I start filing?
Correct it first through the relevant Bizfile eService, because ACRA says incorrect information must be updated before you file. If the change happened more than 14 days ago, the update is late and can attract a $50 late lodgement penalty, or $200 if more than 3 months late. Citizens and permanent residents update their own address with ICA.
Is my registered office still required to be open 3 hours a day?
No. Since 20 October 2026, section 142 of the Companies Act only requires a registered office in Singapore for communications and notices. A person who wants to inspect your records must give reasonable notice, and you then make them available for 2 or more hours between 9am and 6pm on each business day.
Do I need to use the new Form 45 for directors appointed before 6 May 2026?
ACRA's notice asks companies to use the updated Form 45 for new director appointments from 6 May 2026 and to keep it with the statutory records under section 173C. It does not ask existing directors to sign again.
Can I be fined if the particulars I confirm turn out to be wrong?
It depends on why. Knowingly lodging a false or misleading document with ACRA is an offence under section 401(2A), with a fine of up to $50,000, up to 2 years' imprisonment, or both. A record that is wrong because a change was never filed must be corrected, and can bring a late lodgement penalty or, on conviction, a fine of up to $5,000.
Does a dormant company also have to confirm particulars in its annual return?
Yes. Every company that is live on ACRA's register files an annual return each year, including dormant companies, and the confirmation is part of that filing.
Official Sources
- ACRA: Commencement of key changes on 20 October 2026
- ACRA: Steps to file annual returns
- ACRA: Updating company information, officers and shareholders
- ACRA webinar on annual return filing, 30 June 2026 (PDF)
- ACRA: Amendments to Form 45 from 6 May 2026
- ACRA: Penalties for late annual return filing
- ACRA: Corporate and Accounting Laws (Amendment) Act
- Singapore Statutes Online: Companies Act 1967, section 396A
Filing your first annual return on the new form?
Send us your company name and year end on WhatsApp. As an ACRA-registered corporate service provider, we will tell you what needs correcting before you file and our fee for your case before you commit.
About Tax Filing SG — We are a Singapore accounting practice run by ex-Big 4 Singapore Chartered Accountants (ISCA). We handle accounting, corporate tax, GST and company secretarial work for Singapore SMEs, including overdue and late filings.
Last updated: 9 November 2026. This article is general information based on IRAS and ACRA guidance as at November 2026, not advice for your specific situation. Rules, rates and deadlines change, so check the official sources above or speak to us before acting.