Do all companies need to file financial statements with ACRA while filing Annual Return (AR)?

Most companies must file XBRL-format financial statements, except:

    • Small EPCs (Exempt Private Companies) that are solvent
    • Dormant companies meeting ACRA exemption criteria
  • Companies specifically exempted by the Act (rare)

Solvent EPCs may file FS Annual Return (without XBRL), but details still require proper financial record-keeping.