When must I file my audited accounts?

A company incorporated in Singapore (other than an exempt private or a dormant company) is required to file audited accounts annually with ACRA.

The accounts are then available for inspection by the public on payment of a small fee. Though an exempt private company or a dormant company is not required to file audited accounts, it is, like any other company, required to keep sufficient accounting records to enable a profit and loss account and balance sheet to be prepared. The accounts must be laid before the members at an annual general meeting no later than 6 months following the end of the financial period. These accounts must also contain an auditor’s report (if required) and statement made by two directors.