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。
>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.
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?