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新加坡2025年公司与会计法修订及财务报告合规指南

Singapore Corporate & Accounting Law Updates 2025

适用国家🇸🇬 新加坡 (Singapore)
资讯类型法规 (Import/Export Regulations)
信息来源ACRA
生效日期2025-11-05
发布时间

TL;DR

新加坡会计与企业监管局（ACRA）于2025年11月发布多项关键会计与公司治理合规更新，涵盖法律修订、执业监管强化及财务报告指引。要点包括：《公司与会计法（修正）法案》已于2025年11月5日获国会通过；CSP咨询小组成立以推动合规、专业能力与技术发展；发布《财务报告实务指引第1号（2025）》；三名注册专业人士因虚假申报被定罪并遭五年董事资格禁令。对企业影响显著：须立即复核董事声明与同意书流程；审计机构需按新指引升级财报审阅机制；在新法下开展业务的外资公司须确保本地合规代表资质持续有效，并同步关注SCAQ资格要求变化。

行动清单

  • >立即核查所有在任董事的书面同意书是否完整签署并存档，确保符合《公司法》第155条要求
  • >审计机构须于2026年第一季度前完成内部质量控制体系更新，全面适配ACRA《财务报告实务指引第1号（2025）》
  • >聘用持牌公司服务提供商（CSP）的企业须登录ACRA官网验证其当前注册状态及咨询小组成员资质
  • >Verify and retain valid written consents from all appointed directors per Section 155 of the Companies Act — required before filing any ACRA submission
  • >Update internal quality control procedures by Q1 2026 to comply with Financial Reporting Practice Guidance No. 1 of 2025
  • >Confirm active ACRA registration status of all engaged Corporate Service Providers via https://www.acra.gov.sg

English Summary

ACRA’s Nov/Dec 2025 ACRAConnect highlights key compliance developments effective immediately: The Corporate and Accounting Laws (Amendment) Bill passed on 5 November 2025, strengthening shareholder protections and public accountant oversight. Financial Reporting Practice Guidance No. 1 of 2025 mandates enhanced director review of financial statements amid trade-related economic uncertainty. ACRA convicted three qualified individuals for false declarations under the Companies Act 1967 — resulting in $105,500 fines and five-year director disqualifications. The new CSP Advisory Panel signals heightened collaboration with corporate service providers. Foreign businesses operating in Singapore must ensure directors’ declarations are properly documented and consented to; audit firms must align quality control systems with ACRA’s latest guidance; and all entities engaging registered professionals must verify their current ACRA registration status. Non-compliance may trigger fines up to $50,000, imprisonment, or registration cancellation.

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常见问题解答

《公司与会计法（修正）法案》主要修改了哪些内容？+
该法案于2025年11月5日生效，重点强化股东权益保护、完善公司监管框架，并提升对公共会计师的监管标准，包括扩大ACRA调查权、细化虚假陈述追责条款及增设技术合规义务。
被ACRA取消董事资格后还能担任其他公司职务吗？+
被判处五年董事资格禁令者，在禁令期内不得在任何新加坡注册公司担任董事、秘书或管理职位，亦不得直接或间接参与公司管理决策，违者将面临额外刑事处罚。
ACRA新发布的财务报告指引对企业董事有何具体要求？+
指引明确要求董事必须主动审阅财报关键假设、重大判断及披露完整性，尤其关注贸易摩擦引发的估值风险、收入确认时点及持续经营评估，不能仅依赖审计师意见。
如何确认一家公司服务提供商（CSP）是否具备ACRA认可资质？+
登录ACRA官网（acra.gov.sg）→ ‘Business Entities’ → ‘Search Entity’，输入CSP名称或UEN，查看其‘Registration Status’及‘Approved CSP’标识，同时核验是否列于CSP咨询小组公开名单。
外资企业在新加坡设立主体是否必须使用本地CSP？+
非强制，但若无本地常驻董事，必须委托ACRA注册的CSP代为履行法定申报、文件存档等义务；未使用合格CSP可能导致年报逾期、罚款甚至公司除名。

相关关键词

新加坡会计合规ACRA公司法修订财务报告指引2025新加坡董事责任CSP监管
官方原文参考点击展开
CATEGORY: NEWS AND ANNOUNCEMENTS, ACRACONNECT ACRAConnect Newsletter Having trouble viewing this email?Click here to view the latest issue of ACRAConnect online. ACRAConnect Newsletter NOV / DEC 2025acra.gov.sg Strengthening Industry Partnership through the CSP Advisory PanelACRA has set up a Corporate Service Providers Advisory Panel in November to strengthen our partnership with the CSP community. The 11-member panel, made up of stakeholders from the CSP sector, will focus on three areas over the next three years – regulatory compliance, professional competency and technology developments. We thank the members for being a part of the Advisory Panel. Together, we can work towards strengthening our industry partnership in upholding Singapore's reputation as a trusted business hub. Key Findings from Accounting Entities Survey and Enhancements to the Singapore Chartered Accountant Qualification (SCAQ)At the Institute of Singapore Chartered Accountants Conference 2025, in which ACRA was a supporting partner, Guest-of-Honour Ms Indranee Rajah, Minister in the Prime Minister's Office and Second Minister for Finance and National Development, unveiled key findings from ACRA's Accounting Entities (AE) Survey 2025, and announced enhancements to the Singapore Chartered Accountant Qualification (SCAQ). These announcements mark important milestones in ACRA's efforts in building a sustainable pipeline of accountants. Corporate and Accounting Laws (Amendment) BillFollowing the Ministry of Finance and ACRA's regular review of our corporate governance and regulatory framework, the Corporate and Accounting Laws (Amendment) Bill was passed in Parliament on 5 November 2025. The amendments are a step forward in ensuring our regulatory framework evolves with business practices. They safeguard shareholders' interests, strengthen the regulatory framework for companies and enhance the regulatory regime for public accountants. ACRA Takes Action Against Non-Compliance to the Companies ActThree individuals were convicted and fined a total of $105,500 under the Companies Act 1967 for false declarations and failing to obtain proper consent documentation. They had faced 64 charges under the Companies Act and were registered qualified individuals when the offences were committed. All three have been disqualified from acting as company directors for five years. ACRA will take firm enforcement action against non-compliance, including suspending or cancelling registrations, and pursuing both corporate and individual accountability where appropriate. Under the Companies Act, false declarations can result in fines of up to $50,000 or imprisonment of up to two years, or both. ACRA Strengthens Financial Reporting Standards with New GuidanceACRA has issued Financial Reporting Practice Guidance No. 1 of 2025, underscoring our commitment to uplifting financial reporting standards in Singapore. This guidance highlights critical areas that directors should focus on to ensure robust financial statement reviews and compliance, amid global economic uncertainties caused by trade and tariff-related risks. During the ISCA Conference, Ms Ng Meow Ling, ACRA's Technical Director (Inspection Department) also shared key observations from quality control inspections in the panel discussion with other audit practitioners. Through issuing of guidance and sharing sessions, ACRA aims to support directors and audit professionals in upholding high standards of financial reporting. ACRA's e-Newsletter for professional stakeholdersThis e-newsletter is intended for general information only and should not be treated as a substitute for specific professional advice for any particular situation. While we endeavour to ensure the contents are correct to the best of our knowledge and belief at the time of writing, we do not warrant their accuracy or completeness nor accept any responsibility for any loss or damage arising from any reliance on them.Copyright © 2026 Accounting and Corporate Regulatory Authority. All Rights Reserved.SUBSCRIBE | www.acra.gov.sg 2026/01/09 Did you find this page useful?
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