TL;DR · 核心要点
新加坡会计与企业管制局（ACRA）于2026年2月25日发布最新版BizFinx Preparation Tool（Preptool）和Multi-Upload Tool（MUT），要求所有需提交XBRL财务报表的企业最迟于2026年4月15日前完成工具升级。关键合规要点包括：适配FRS 117保险业新准则；新增‘SFRS（简化披露要求）’选项及‘AdditionalInformation’数据标签；部分验证规则从‘真实错误’降级为‘可能错误’，允许小实体等豁免申请直接申报。该更新影响所有在ACRA注册、须按《公司法》第199条提交经审计财务报表的本地及外资企业，尤其涉及保险业、小型实体及采用SFRS for Small Entities框架的公司。
✅ 合规行动清单 · Compliance Checklist
- ›立即卸载旧版BizFinx Preptool或MUT，并于2026年4月15日前通过ACRA官网下载安装最新版本
- ›使用新版Preptool时，确认是否适用‘SFRS（简化披露要求）’或‘SFRS for Small Entities’框架，并正确勾选对应会计标准选项
- ›检查‘AdditionalInformation’标签页是否已填写必要补充信息，确保符合ACRA增强透明度的数据要求
- ›Uninstall prior versions of Preptool or MUT and install the latest versions from ACRA’s official download page before 15 April 2026
- ›Select the correct accounting framework in the updated Preptool — e.g., ‘SFRS (Reduced Disclosure Requirements)’ or ‘SFRS for Small Entities’ — based on your entity’s eligibility
- ›Complete the new ‘AdditionalInformation’ tab in Preptool to comply with ACRA’s enhanced transparency and data analysis requirements
English Summary
ACRA Singapore released updated BizFinx Preparation Tool (Preptool) and Multi-Upload Tool (MUT) on 25 February 2026. All entities required to file financial statements in XBRL format must adopt these versions by 15 April 2026. Key changes include alignment with FRS 117 for insurers, support for 'SFRS (Reduced Disclosure Requirements)' and the new 'AdditionalInformation' tab, and reclassification of certain validation exceptions (e.g., PPE/intangibles reconciliation waivers under SFRS for Small Entities) from 'genuine error' to 'possible error'—removing the need for business rule exemption applications. These tools apply to all ACRA-registered companies filing audited financial statements under Section 199 of the Companies Act, including foreign-owned entities operating in Singapore. Businesses must upgrade before the deadline to avoid submission failures or delays in annual return processing.
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立即咨询 →常见问题解答
我们公司是外资控股的新加坡Pte Ltd，是否必须使用新版BizFinx工具？+
是的。所有在ACRA注册、须依《公司法》第199条提交经审计财务报表的公司（含外资全资或控股的私人有限公司）均须使用2026年2月25日起发布的最新版Preptool/MUT，并最迟于2026年4月15日前完成切换。未升级将导致XBRL文件上传失败或退回。
我们采用SFRS for Small Entities，新版工具是否还强制要求提供上年度固定资产与无形资产调节表？+
不再强制。ACRA已将该情形下的验证规则从‘真实错误’调整为‘可能错误’，您无需再申请业务规则豁免即可成功提交。系统仅提示而非阻止上传，前提是您已确认该省略符合准则适用条件。
旧版Preptool生成的XBRL.zip文件能否直接用新版打开？会丢失数据吗？+
可以无缝打开，且不会丢失任何数据。ACRA明确说明所有由旧版工具创建的Excel或XBRL.zip文件均可在新版中正常加载、编辑和导出，企业可放心迁移，无需重新录入历史财务数据。
‘AdditionalInformation’标签页包含哪些必填字段？是否影响申报有效性？+
目前该标签页为非强制填写项，但ACRA鼓励企业提供如ESG指标、数字化转型投入等补充信息以提升监管分析质量。暂不作为申报有效性判断依据，但建议外资企业提前准备，以契合新加坡可持续披露趋势。
如果我们在4月15日后仍使用旧版工具上传，会发生什么？+
ACRA系统将拒绝接收旧版工具生成的XBRL文件，导致申报失败。逾期未升级将影响年度申报进度，可能触发合规提醒或延迟年度股东大会（AGM）及年报提交时限计算，建议至少提前一周完成测试上传。
相关关键词
BizFinxACRA XBRLSingapore accounting complianceFRS 117SFRS reduced disclosure
📄 官方原文参考（英文）点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS 25 Feb 2026 ACRA has released the latest version of the BizFinx Preparation Tool (Preptool) and Multi-Upload Tool (MUT). Implementation timeline Entities can prepare, validate and upload their financial statements in XBRL format using the latest versions from 25 February 2026 and must transition to these versions by 15 April 2026. Key enhancements The updated Preptool and MUT include the following improvements: Updates the accounting standards (Financial Reporting Standards 117) for insurance companies. Eligible companies can now select “SFRS (Reduced Disclosure Requirements)” if they are utilising it. For more information, visit Amendments to FRS 119. A new tab “AdditionalInformation” has been added to the Preptool. The data elements support transparency and better data analysis. Some exceptions from validation rules have been re-categorised from genuine error to possible error. This will allow companies to file without applying for business rule exemption once they have confirmed that it is not an error. For example, entities using the accounting framework “SFRS for Small Entities” are not required to present a reconciliation for property, plant and equipment and intangible assets for the prior year. Hence, the business rule has been re-categorised from genuine error to possible error. Installation instructions If you have installed an older version of Preptool / MUT, please follow these steps to update: Ensure your computer is connected to the Internet; Uninstall the current version of Preptool or MUT Visit the download page; and Click “Download” to install the latest versions All Excel / XBRL.zip files created with previous versions will open seamlessly in the latest versions without any data loss. 2026/02/25 Did you find this page useful?