TL;DR · 核心要点
新加坡会计与企业管制局（ACRA）于2026年启动审计豁免框架审查，拟上调营收与资产门槛，并探索子公司独立豁免条件，以降低小企业合规成本。关键信息：现行标准为连续两年满足三项中至少两项（营收≤1000万新元、总资产≤1000万新元、员工≤50人）；集团子公司须按合并报表达标；新规尚未生效，但企业须持续遵守会计记录与财报编制要求；股东持股≥5%仍可强制要求审计。本次调整将提升中小企运营灵活性，减少审计支出与行政负担，尤其利好外资控股的新加坡本地运营实体。
✅ 合规行动清单 · Compliance Checklist
- ›于2026年4月17日前填写ACRA在线问卷反馈意见：https://go.gov.sg/auditexemptionreview
- ›核查本企业过去两个财年的营收、总资产及员工数，对照现行S$1000万/50人标准预判豁免资格
- ›如属集团子公司，同步评估母公司合并报表是否满足现行豁免条件，为潜在新规做准备
- ›Submit feedback via ACRA’s official survey by 17 April 2026: https://go.gov.sg/auditexemptionreview
- ›Review your company’s last two financial years’ revenue, total assets, and employee count against current S$10M / 50-employee thresholds
- ›If a subsidiary, assess whether your corporate group meets current consolidated exemption criteria—and prepare scenario analysis for potential standalone subsidiary eligibility
English Summary
ACRA Singapore is reviewing its audit exemption framework in 2026 to reduce compliance burdens for small companies. Currently, private companies qualify if they meet at least two of three criteria for the past two financial years: annual revenue ≤ S$10M, total assets ≤ S$10M, or employees ≤ 50. Group subsidiaries qualify only if the consolidated group meets the thresholds. ACRA will consult stakeholders March–April 2026 on raising thresholds and allowing subsidiary-level exemptions—even if the group fails consolidated tests. No changes take effect before consultation concludes. All companies must still maintain proper books, prepare financial statements per Singapore Financial Reporting Standards (SFRS), and honor shareholder audit requests (≥5% shareholding). Foreign businesses operating via Singapore entities should monitor updates closely—potential cost savings apply from FY2027 onward.
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立即咨询 →常见问题解答
现行审计豁免标准是否已调整？2026年新规何时生效？+
尚未调整。当前标准（营收≤1000万新元等）仍有效。ACRA仅启动咨询程序，拟议修订预计2026年下半年公布草案，最早2027财年起适用，具体以ACRA正式通告为准。
我的公司是马来西亚集团在新加坡的全资子公司，能否单独申请审计豁免？+
目前不可以。根据现行规则，子公司必须随集团合并报表达标才可豁免。但ACRA此次审查正探讨‘子公司独立豁免’可能性——若最终落地，您公司或可凭自身财务数据申请豁免，无需依赖母公司表现。
豁免审计后，是否还需聘请会计师做账或出财报？+
是的。豁免仅免除法定外部审计，不豁免记账与财报编制义务。企业仍须按《新加坡财务报告准则》（SFRS）制作真实公允的财务报表，并保存完整会计记录至少5年。
股东要求审计的5%门槛是否会被修改？+
本次审查未提及调整该条款。公告明确重申：持有至少5%已发行股份的股东仍有权书面要求公司进行审计，该权利不受豁免框架变更影响，且具有法律强制力。
外资企业在新加坡注册的Pte Ltd公司是否适用本次审查？+
完全适用。所有在ACRA注册的私人有限公司（包括100%外资持股的Pte Ltd）均受同一审计豁免框架约束。若符合门槛，即可受益于未来可能提高的豁免标准，显著降低合规成本。
相关关键词
新加坡审计豁免ACRA合规小公司会计要求新加坡财务报表新加坡企业合规
📄 官方原文参考（英文）点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS, PRESS RELEASES 26 February 2026 Reducing Compliance Costs for Small Companies: Review of Audit Exemption FrameworkThe Accounting and Corporate Regulatory Authority (ACRA) is reviewing Singapore's audit exemption framework to reduce compliance costs for small companies. As part of this review, industry consultations will be conducted to gather stakeholders’ views.Current Audit Exemption Framework2 Under the current audit exemption framework, private companies qualify for audit exemption if they meet at least two of the following three criteria for each of the two financial years immediately preceding the current financial year:a) Total annual revenue ≤ $10 million;b) Total assets ≤ $10 million;c) Total number of employees ≤ 50.3 Private companies belonging to a group (i.e. subsidiaries) qualify for audit exemption if the entire group meets at least two of the three criteria in paragraph 2 on a consolidated group basis.4 Since the introduction of the framework in 2015, companies’ average total assets and revenue have grown. Other jurisdictions such as Australia, the United Kingdom, New Zealand and Malaysia have also raised their revenue and asset audit exemption thresholds in recent years.5 In light of business growth and international regulatory updates, ACRA is conducting a review of the audit exemption framework to ensure that it remains fit for purpose.Scope of Review6 ACRA will launch consultations on the following:a) Review increasing the total annual revenue and assets thresholds under which companies or groups qualify for audit exemption.b) Explore whether subsidiaries may qualify for audit exemption under specific conditions, even if the group does not meet the audit exemption thresholds on a consolidated basis.7 Notwithstanding any changes which arise from the review, companies must continue to keep proper accounting records and prepare financial statements in accordance with prescribed accounting standards, and shareholders will retain the right to require an audit if they hold at least 5% of the total issued shares of the company.Industry Consultation8 ACRA will be conducting targeted industry consultations on the proposed changes from March 2026.9 Through the consultations, ACRA seeks to develop an audit exemption framework that strikes a balance between ensuring adequate corporate governance oversight and reducing compliance costs.Share your feedback and suggestions with ACRA today, through this short survey by 17 April 2026: https://go.gov.sg/auditexemptionreview 2026/03/04 Did you find this page useful?