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All Singapore incorporated companies are required to file financial statements with ACRA, except for those which are exempted. Some companies will file a full set of financial statements in XBRL format, while some others will file only salient financial data in XBRL format and a full set of financial statements in PDF. The filing requirements depend on the type of company you own (see table below).
If you own a sole proprietorship, partnership, or limited partnership, you are not required to file financial statements with ACRA.
| Type of company | Financial Statements you need to file |
| Public / private companies (limited or unlimited by shares), except those under (a) and (b) below | Full set of financial statements in XBRL format. |
| (a) Specific companies regulated by MAS, such as commercial banks, merchant banks, insurance companies, and finance companies*
*Companies other than the specified types (e.g. money changers) are required to file a full set of XBRL financial statements |
Financial Statements Highlights in XBRL format, plus PDF copy of the financial statements. |
| (b) Companies permitted to use accounting standards other than SFRS, SFRS for Small Entities, and IFRS**
** SFRS stands for Singapore Financial Reporting Standards and IFRS stands for International Financial Reporting Standards |
Financial Statements Highlights in XBRL format, plus PDF copy of the financial statements. |
| Solvent Exempt Private Companies (EPCs) | Exempted from filing financial statements. Nonetheless, you are encouraged to file the full set of financial statements or the financial statement highlights in XBRL format. |
| Insolvent EPCs | You must either: (a) file a full set of financial statements in XBRL format, or(b) financial statements highlights in XBRL format, plus a PDF copy of the financial statements. |
| Companies limited by guarantee | PDF copy of the financial statements |
| Foreign companies, or local branches of foreign companies | PDF copy of the financial statements |
