Is it necessary to submit my company's audited annual accounts to ACRA?
Exempt Private Limited Company (EPC) and Dormant Company do not have to file their audited annual accounts with ACRA if the certain criteria fulfilled. Other than these, all other Singapore companies have to file their accounts with the ACRA. An EPC must file its solvency declaration or certificate with ACRA. These companies must maintain their accounts properly. They must also present financial statements to ACRA in compliance with the Singapore Financial Reporting Standards (FRS) and the Companies Act. Dormant companies must submit Form C or Form C / S to the IRAS, unless IRAS has granted a waiver. Dormant companies must also prepare their accounts and submit them to IRAS when demanded.