🇸🇬 Singapore会计

新加坡会计准则委员会新任命公告（2025年11月起）

来源：ACRA · ACRA Singapore生效日期：2025-11-01发布：2026/3/13

作者：东南亚合规中心编辑团队

TL;DR · 核心要点

新加坡会计与企业管制局（ACRA）于2025年10月31日宣布，委任张培源先生为会计准则委员会（ASC）候任主席（2025年11月1日至2026年3月31日），并于2026年4月1日正式出任主席至2027年3月31日；同时委任Kee Rui Xiong先生为ASC新成员（任期至2027年3月31日）。原成员张国明先生卸任。ASC负责制定和修订新加坡财务报告准则（SFRS），其组成变动将影响准则演进方向与实施节奏。企业需关注后续发布的SFRS修订草案、应用指南及过渡安排；上市公司及受监管金融机构应同步更新内部财务政策与披露流程；审计机构须确保团队持续掌握ASC最新立场。

✅ 合规行动清单 · Compliance Checklist

›查阅ACRA官网Annex A与Annex B文件，确认ASC最新组成及专家背景（2025年11月1日起生效）
›财务与审计部门负责人于2025年Q4启动SFRS修订趋势评估，重点关注ASC新领导层可能推动的可持续披露或中小企简化准则
›在2026年第一季度前，更新内部财务政策手册中关于ASC职能与准则采纳流程的说明

›Review Annex A (ASC composition) and Annex B (member bios) on ACRA’s website, effective 1 November 2025
›Conduct SFRS horizon-scanning by Q4 2025 focusing on ASC’s likely agenda under new leadership—including sustainability reporting and SME accommodations
›Update internal financial policy manuals by Q1 2026 to reflect ASC’s role in SFRS adoption and endorsement process

English Summary

ACRA, with the Minister for Finance’s approval, appointed Mr. Cheung Pui Yuen as Chairperson-Designate of Singapore’s Accounting Standards Committee (ASC) effective 1 November 2025, and as full Chairperson from 1 April 2026 to 31 March 2027. Mr. Kee Rui Xiong was appointed a new ASC member for the same period. The ASC oversees development and endorsement of Singapore Financial Reporting Standards (SFRS), which are converged with IFRS. These appointments signal continuity in technical leadership but may influence future standard-setting priorities—especially on sustainability reporting, digital assets, and SME applicability. Foreign-incorporated entities filing financial statements in Singapore (e.g., branches of MNCs, listed subsidiaries) must align disclosures with upcoming SFRS amendments. No immediate compliance action is required, but finance teams should monitor ACRA and ASC publications from Q4 2025 onward. Deadlines for adopting new or revised standards will be published separately in official SFRS exposure drafts.

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常见问题解答

这次ASC人事变动会影响我们公司当前执行的SFRS吗？+

不会立即影响。现有SFRS（如SFRS(I) 9、15、16）仍完全有效。本次任命仅涉及标准制定机构的人事安排，不改变现行准则效力。但未来12–24个月新发布的SFRS修订草案（如ESG披露指引）将由新ASC主导审议，建议提前跟踪其议程。

我司是外资在新加坡注册的子公司，是否需要调整年报编制流程？+

暂无需调整。只要贵司继续遵循现行SFRS并经合格新加坡持牌审计师鉴证，即符合ACRA要求。但若ASC后续发布重大修订（如数字资产会计处理），需在ACRA公告的过渡期（通常12–24个月）内完成系统与流程适配。

ASC成员来自MAS和四大会计师事务所，是否意味着金融行业准则会更严格？+

具备可能性。新任主席来自Deloitte SEA，新成员来自MAS公司融资部，反映对资本市场透明度与风险计量的重视。预计未来SFRS修订或将强化金融工具分类、预期信用损失（ECL）披露及气候相关财务信息（CFI）要求。

我们公司未上市且规模较小，ASC变动对我们有影响吗？+

中长期有间接影响。ASC已启动‘SFRS for SMEs’适用性复审，新成员背景显示可能进一步简化中小企准则。建议2026年起关注ACRA发布的SME过渡方案，或申请适用精简版披露要求以降低合规成本。

如何及时获取ASC后续发布的准则草案与征求意见稿？+

应订阅ACRA官网‘Accounting Standards’栏目邮件通知（free），并定期访问新加坡会计准则理事会（ASB）网站（asb.org.sg）；同时可加入新加坡注册会计师协会（ISCA）的SFRS技术更新小组获取解读简报。

相关关键词

Singapore accounting standardsASC appointmentSFRS complianceACRA regulationfinancial reporting Singapore

📄 官方原文参考（英文）点击展开

CATEGORY: ACCOUNTING STANDARDS 31 October 2025The Accounting and Corporate Regulatory Authority (ACRA), with the approval of the Minister for Finance, has appointed Mr Cheung Pui Yuen as the Chairperson-Designate of the Accounting Standards Committee (ASC) from 1 November 2025 to 31 March 2026 and as Chairperson from 1 April 2026 to 31 March 2027. Mr Cheung is the Chief Risk Officer of Deloitte Southeast Asia.2 In addition, Mr Kee Rui Xiong has been appointed as a new ASC member from 1 November 2025 to 31 March 2027. Mr Kee is the Executive Director of the Corporate Finance & Disclosures Department at the Monetary Authority of Singapore.3 The composition for the ASC with effect from 1 November 2025 is in Annex A (PDF, 67KB). Brief write-ups of the Chairperson-Designate and the new member are in Annex B (PDF, 120KB).4 ACRA welcomes the new ASC Chairperson-Designate and member, and would like to express our appreciation to a retiring member, Mr Teo Kok Ming, for his invaluable contributions to the ASC. Mr Teo is the Executive Director of Investment Intermediaries Department at the Monetary Authority of Singapore. 2025/10/31 Did you find this page useful?