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.