Under the Singapore Companies Act, a branch is classified as a foreign company. There must be at least 1 authorised representative (being a natural person residing in Singapore) who is duly appointed by the company (i.e. head office) by way of a power of attorney or memorandum of appointment.
A foreign company is required to file the audited Singapore branch accounts and its own audited accounts with ACRA within 2 months of the company’s annual general meeting being held. These accounts are available for inspection by the public on payment of a small fee.