ACRA (Registry and Regulatory Enhancements) Bill

in subsection (1), replace paragraph (c) with —“(c)to establish and administer a repository of information and documents relating to business entities and accounting entities and to provide access to such information and documents in accordance with this Act, the scheduled laws and the disclosure framework;”; and

replace subsection (4) with —“(4) In subsection (1) —“accounting entity” has the meaning given by section 35A;“disclosure framework” and “scheduled law” have the meanings given by section 26.”.

before the definition of “Chief Executive”, insert —“ “authorised information service provider” means any person authorised by the Registrar or the Authority to provide information services to the public using information provided by the Registrar or the Authority;”;

after the definition of “copy”, insert —“ “disclosure framework” means the disclosure framework set out in the Sixth Schedule;”;

after the definition of “malfunction”, insert —“ “prescribed entity” means any entity prescribed under section 35 for the purposes of section 30A;“prescribed public agency” means any public agency prescribed under section 35 for the purposes of section 30A;“public agency” means a public officer, an Organ of State or a ministry or department of the Government, or a body or authority established by or under any public Act to perform or discharge a public function, or a member, an officer or employee, or any department thereof;”; and

after the definition of “scheduled Act”, insert —“ “scheduled law” means any scheduled Act or Fifth Schedule Act;”.

in subsection (1)(b), after “issue”, insert “, give or send any information or”;

in subsection (1)(b), after “under”, insert “this Act,”;

in subsection (1), after paragraph (c), insert —“(ca)to facilitate the implementation of this Part;”; and

in subsection (3), after paragraph (a), insert —“(aa)all information and documents required to be submitted to the Registrar using a form mentioned in section 28(1A) have been submitted as required;”.

Any information or document required or permitted, under this Act or a scheduled law, to be issued, given or sent by the Registrar, the Authority or any other person or body appointed or constituted under this Act or the scheduled law (as the case may be) to any person may be issued, given or sent by —

uploading the information or document on the electronic transaction system; and

notifying the person how and when the person may access the information or document on the electronic transaction system, by sending the notification to the person’s last email address or in any other manner prescribed under section 35(2)(ba).(2) The issuing, giving or sending of a document in accordance with this section is effective despite section 42A or any other provision of this Act or any scheduled law requiring or permitting the document to be issued, given or sent by other means.(3) This section does not apply to any notice, summons or document to be served in connection with proceedings in court.(4) In this section, “last email address” means the last email address given by the person concerned for the purpose of subsection (1)(b).”.

A prescribed public agency or a prescribed entity may, at the request of the Registrar or the Authority, provide information, including personal data, to the Registrar or the Authority for the purposes of subsection (2) or (3) (as the case may be) unless the prescribed public agency or prescribed entity is prohibited by any written law from so providing the information.(2) The Registrar or the Authority may use information obtained from any prescribed public agency for any purpose under this Act or any scheduled law, including to keep, maintain, rectify or update the information kept in the repository mentioned in section 6(1)(c) or any register kept under a scheduled Act.(3) The Registrar or the Authority may use information obtained from any prescribed entity to verify the accuracy of any information or document kept, or to be kept, in the repository mentioned in section 6(1)(c).(4) If the Registrar or the Authority uses information mentioned in subsection (2) for any purpose permitted by that subsection, instead of obtaining the information from a person required under any other provision of this Act or any scheduled law to provide the same, that person —

is deemed to have complied with the requirement to provide the information for that purpose; and

is not liable for any error or inaccuracy in the information used under subsection (2), unless the Registrar or the Authority has —

requested that person to verify the information; and

given that person a reasonable opportunity to correct that information.(5) No prescribed public agency or prescribed entity, or a person acting on behalf of a prescribed public agency or prescribed entity, shall —

be guilty of an offence under any written law or of any breach of confidence;

incur any civil liability; or

be liable to any disciplinary action,only because the prescribed public agency, prescribed entity or person (as the case may be) provided or purportedly provided information to the Registrar or the Authority under subsection (1) in good faith and with reasonable care.Use of information and documents in repository30B.—

The Registrar or the Authority may provide information and documents (whether in bulk or otherwise) from the repository mentioned in section 6(1)(c), including personal data provided to or obtained by the Registrar or the Authority under this Act or any scheduled law, in accordance with the disclosure framework and subject to any restriction relating to confidentiality under this Act or a scheduled law, for any of the following purposes:

to any authorised information service provider to provide information services to any person;

to assist any person to exercise a power or to fulfil any obligation under any written law as specified in the Sixth Schedule;

to provide the service mentioned in section 27(1)(c), in circumstances other than as mentioned in paragraphs (a) and (b).(2) Subsection (1) and the disclosure framework do not limit or prevent the provision of information or documents by the Registrar or the Authority as permitted or required by or under any other Act or law.Exclusion of residential address from public disclosure if contact address is available30C.—

Subject to subsection (2) and any exception specified in the Sixth Schedule, an individual’s residential address must be excluded from public disclosure.(2) The Registrar may cause an individual’s residential address to cease to be excluded from public disclosure in accordance with section 30D.(3) Where, pursuant to subsection (2), the individual’s residential address has ceased to be excluded from public disclosure, the Registrar must cause the exclusion from public disclosure to resume if —

subject to section 30D(8) and the equivalent provision in any scheduled Act, the Registrar receives notice of the individual’s contact address under this Act or any scheduled Act; or

the Court so directs on an appeal under section 30D(7) or the equivalent provision in any scheduled Act.(4) In this section and in section 30D —“contact address”, in relation to an individual, means an individual’s contact address kept or maintained by the Authority under this Act or by the Registrar under any scheduled Act;“public disclosure” means disclosure under section 30B(1);“Registrar” means the Registrar appointed under any scheduled Act;“residential address”, in relation to an individual, means an individual’s residential address kept or maintained by the Authority under this Act or by the Registrar under any scheduled Act.Cessation of exclusion of residential address from public disclosure30D.—

For the purposes of section 30C(2), the grounds for causing an individual’s residential address to cease to be excluded from public disclosure are either that —

communications sent by any officer of the Authority under this Act, or by the Registrar or any officer of the Authority under any scheduled Act, to the individual at his or her contact address and requiring a response within a specified period remain unanswered; or

there is evidence to show that service of any document under this Act or any scheduled Act at the individual’s contact address is not effective to bring it to the notice of the individual.(2) Before causing an individual’s residential address to cease to be excluded from public disclosure pursuant to section 30C(2), the Registrar must give a notice under subsection (3) to the individual and the interested persons specified in the Sixth Schedule (if any).(3) The notice mentioned in subsection (2) must —

state the grounds under subsection (1) on which the Registrar intends to cease the exclusion of the individual’s residential address; and

specify the period within which representations may be made to the Registrar.(4) The Registrar must consider the representations (if any) given in response to the notice mentioned in subsection (2) and received within the period specified by the Registrar under subsection (3)(b).(5) If the Registrar decides to cause the individual’s residential address to cease being excluded from public disclosure, the Registrar must before doing so give notice of the decision to the individual and the interested persons specified in the Sixth Schedule (if any).(6) A notice to the individual under subsection (2) or (5) must be sent to the individual’s residential address unless it appears to the Registrar that service at that address may be ineffective to bring it to the individual’s notice, in which case it may be sent to any other last known address of that individual.(7) Any person aggrieved by the decision of the Registrar under section 30C(2) may, within 30 days after the date of receiving the notice under subsection (5), appeal to the Court which may confirm or reverse the Registrar’s decision and make any directions in the matter.(8) The individual is not allowed to provide a contact address within 3 years after the Registrar causes the individual’s residential address to cease to be excluded from public disclosure, unless the Registrar is satisfied that there is good cause for allowing the individual to do so in a particular case.(9) Subject to subsections (8) and (10), where an individual provides a new contact address under this Act or any scheduled Act, the Registrar must replace the individual’s contact address in the repository mentioned in section 6(1)(c) with the new contact address.(10) Subsection (9) does not require the replacement of the individual’s contact address in any document kept in the repository.Disclosure framework30E.—

The disclosure framework applicable to information and documents in the repository mentioned in section 6(1)(c), including personal data mentioned in section 30B(1), is as set out in the Sixth Schedule.(2) The Minister may, by order in the Gazette, amend the Sixth Schedule, which may include the following matters:

any exception to section 30C(1);

the interested persons mentioned in section 30D(2) and (5);

the types of information and documents mentioned in subsection (1) that the Registrar or the Authority must not disclose;

the persons or classes of persons to whom the Registrar or the Authority must not disclose any information or document mentioned in subsection (1);

the requirements that any person who receives any information or document mentioned in subsection (1) disclosed by the Registrar or the Authority must comply with.”.

require any person who may be issued, given or sent information or a document by means of the electronic transaction system to provide an email address for notification under section 28A(1)(b);

prescribe any other manner in which the notification under section 28A(1)(b) may be given; and

prescribe the time and circumstances when the information or document is deemed to be issued, given or sent by means of the electronic transaction system;”.

in subsection (2)(b) and (d), after “residential address”, insert “, contact address”;

in subsection (2)(c), after “resident there,”, insert “at the individual’s contact address with an adult apparently resident or employed there,”;

in subsection (8), in the definition of “business address”, in paragraph (a), delete “, or place of employment,”; and

in subsection (8), after the definition of “business address”, insert —“ “contact address”, in relation to an individual, means an individual’s contact address kept or maintained by the Authority under this Act or by the Registrar under any scheduled Act;”.

information obtained under section 28(1A) that is not related to the transaction concerned; or

information obtained under section 30A.Permitted disclosure of residential address

to an authorised information service provider under section 30B(1)(a), but the authorised information service provider must not disclose the individual’s residential address in any information service provided by the authorised information service provider; or

under section 30B(1)(b).Permitted disclosure under section 30B(1)(b)

in any of the following roles:

a trustee of a bankrupt’s estate appointed under the Insolvency, Restructuring and Dissolution Act 2018 or the repealed Bankruptcy Act (Cap. 20, 2009 Revised Edition) as in force before 30 July 2020;

a liquidator or provisional liquidator appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020;

a judicial manager or an interim judicial manager appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020;

a receiver or manager appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020; or

relating to the prevention of money laundering, terrorism financing and the financing of the proliferation of weapons of mass destruction as —

a financial institution as defined in section 2 of the Financial Services and Markets Act 2022;

a moneylender licensed under the Moneylenders Act 2008; or

a licensed estate agent as defined in section 3(1) of the Estate Agents Act 2010.Interested persons under section 30D5. The interested persons mentioned in section 30D(2) and (5) in relation to an individual are the entities in column 2 of the table corresponding to the position held by the individual in column 1:Column 1Position of individual Column 2Interested person1.A partner or manager of an accounting LLP or a director, chief executive officer or secretary of an accounting corporation (a)Every accounting LLP of which the Registrar has been notified under the Accountants Act 2004 that the individual is a partner or manager; and

Every accounting corporation of which the Registrar has been notified under the Accountants Act 2004 that the individual is a director, chief executive officer or secretary.2.An employee of an accounting LLP or accounting corporation who is a public accountant and practising as such in the accounting LLP or accounting corporationEvery accounting LLP or accounting corporation in which the Registrar has been notified under the Accountants Act 2004 that the individual is practising as a public accountant.3.A director, chief executive officer or secretary of a companyEvery company of which the Registrar has been notified under the Companies Act 1967 that the individual is a director, chief executive officer or secretary.4.A member of a private companyThe private company.5.A director or authorised representative of a foreign companyEvery foreign company of which the Registrar has been notified under the Companies Act 1967 that the individual is a director or authorised representative.6.A partner or manager of a limited liability partnershipEvery limited liability partnership of which the Registrar has been notified under the Limited Liability Partnerships Act 2005 that the individual is a partner or manager.7.A director or secretary of a variable capital companyEvery variable capital company of which the Registrar has been notified under the Variable Capital Companies Act 2018 that the individual is a director or secretary.”.

in the following provisions, replace “scheduled Act or Fifth Schedule Act” wherever it appears with “scheduled law”:Section 26, definition of “transaction”Section 27(1)(b) and (d), (2)(c), (3)(b) and (5)(a)Section 28(1)(a) and (b)Section 30(1)(a);Section 32(14); and

in section 27(6)(a) and (b), replace “scheduled Acts or Fifth Schedule Acts” with “scheduled laws”.

replace the definition of “alternate address” with —“ “ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act;”;

after the definition of “Complaints Committee”, insert —“ “contact address”, in relation to an individual, means an address that meets all of the following conditions:

it is a physical address at which the individual can be physically found or contacted by post;

it is not a post office box number;

it is located in the same jurisdiction as the individual’s residential address;”; (c)after the definition of “Disciplinary Committee”, insert —“ “electronic transaction system” means the electronic transaction system mentioned in section 12A(1);”; and

after the definition of “firm”, insert —“ “full name” or “name” means —

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, as from that date, the Registrar must cause —

the alternate address to be kept as the individual’s contact address in a register maintained under section 8(1), instead of as the individual’s alternate address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and

the contact address to be made available for public inspection under section 8(2)(b) as the individual’s address.(2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, but the individual’s residential address is kept in a register maintained under section 8(1), the Registrar must, as from that date, cause —

the individual’s residential address to be kept as the individual’s contact address in that register, in addition to being kept as the individual’s residential address, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and

the contact address to be made available for public inspection under section 8(2)(b) as the individual’s address.(3) Where —

before the commencement date, the residential address of an individual practitioner of an accounting corporation, an accounting firm or an accounting LLP, a director of an accounting corporation, a partner of an accounting firm or a partner or manager of an accounting LLP (called in this subsection the individual) has been entered in a register mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP, as the case may be; and

on the commencement date, the registers mentioned in section 8(1) of that accounting corporation, accounting firm or accounting LLP (as the case may be) do not show that the individual holds any of the positions mentioned in paragraph (a) in the same accounting corporation, accounting firm or accounting LLP, as the case may be,the Registrar must, as from the commencement date, cause the individual’s residential address to be excluded from public inspection of that register of that accounting corporation, accounting firm or accounting LLP (as the case may be) under section 8(2)(b).(4) In this section —“commencement date” means the date of commencement of section 14 of the ACRA (Registry and Regulatory Enhancements) Act 2024;“individual practitioner” has the meaning given by section 38B.Exclusion of residential address from public inspection if contact address is available8B.—

The Registrar must cause an individual’s residential address recorded in any register maintained under section 8(1) to be excluded from public inspection under section 8(2)(b).(2) Where, pursuant to subsection (1) or (3), the individual’s residential address is excluded from public inspection under section 8(2)(b), the Registrar may cause the residential address to cease to be excluded from such public inspection in accordance with section 8C.(3) Where, pursuant to subsection (2), the individual’s residential address has ceased to be excluded from public inspection under section 8(2)(b), the Registrar must cause the exclusion from public inspection to resume if —

subject to section 8C(8) and the equivalent provisions in other ACRA administered Acts, the Registrar receives notice of the individual’s contact address under any ACRA administered Act; or

the Court so directs on an appeal under section 8C(7).Cessation of exclusion of residential address from public inspection8C.—

For the purposes of section 8B(2), the grounds for causing an individual’s residential address to cease to be excluded from public inspection under section 8(2)(b) are either that —

communications sent by the Registrar under this Act, or any officer of the Authority under any ACRA administered Act, to the individual at his or her contact address and requiring a response within a specified period remain unanswered; or

there is evidence to show that service of any document under this Act or under any ACRA administered Act at the individual’s contact address is not effective to bring it to the notice of the individual.(2) Before causing the individual’s residential address to cease to be excluded from public inspection pursuant to section 8B(2), the Registrar must give a notice under subsection (3) to —

the individual; and

every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1).(3) The notice mentioned in subsection (2) must —

state the grounds under subsection (1) on which the Registrar intends to cease the exclusion of the individual’s residential address; and

specify the period within which representations may be made to the Registrar.(4) The Registrar must consider the representations (if any) given in response to the notice mentioned in subsection (2) and received within the period specified by the Registrar under subsection (3)(b).(5) If the Registrar decides to cause the individual’s residential address to cease being excluded from public inspection, the Registrar must before doing so give notice of the decision to —

the individual; and

every accounting LLP or accounting corporation in respect of which the individual’s residential address had been recorded in any register maintained under section 8(1).(6) A notice to the individual under subsection (2) or (5) must be sent to the individual’s residential address unless it appears to the Registrar that service at that address may be ineffective to bring it to the individual’s notice, in which case it may be sent to any other last known address of that individual.(7) Any person aggrieved by the decision of the Registrar under section 8B(2) may, within 30 days after the date of receiving the notice under subsection (5), appeal to the Court which may confirm or reverse the Registrar’s decision and make any directions in the matter.(8) The individual is not allowed to provide a contact address within 3 years after the Registrar causes the individual’s residential address to cease to be excluded from public inspection under section 8(2)(b) pursuant to section 8B(2), unless the Registrar is satisfied that there is good cause for allowing the individual to do so in a particular case.(9) Subject to subsection (8), where notice of a change in the individual’s contact address is lodged under any ACRA administered Act, the Registrar must replace the individual’s contact address in each register maintained under section 8(1) with the new contact address.”.

replace “3 January 2016” with “the date of commencement of section 15 of the ACRA (Registry and Regulatory Enhancements) Act 2024”; and

in paragraph (d), after “residential address”, insert “and contact address”.

in subsection (1), replace “Subject to section 12C, a” with “A”; and

after subsection (2), insert —“(3) Subsection (1) does not apply to any document prescribed as an excluded document for the purposes of this subsection.(4) Where a document is submitted on or after the date of commencement of section 16 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system, the reference to a document in subsection (1) excludes the following entries in the form:

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.(5) Where —

a document is filed or lodged with the Registrar or the Oversight Committee under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 16 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and

an individual’s residential address is entered in that form,the Registrar must cause the individual’s residential address to be excluded from every copy or extract of that document given or certified by the Registrar under subsection (1).”.

replace the definition of “alternate address” with —“ “ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act;”;

after the definition of “company”, insert —“ “contact address”, in relation to an individual, means an address that meets all of the following conditions:

it is a physical address at which the individual can be physically found or contacted by post;

it is not a post office box number;

it is located in the same jurisdiction as the individual’s residential address;”; (c)after the definition of “document”, insert —“ “electronic transaction system” means the electronic transaction system mentioned in section 29(1);”; and

after the definition of “foreign company”, insert —“ “full name” or “name” means —

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

in subsection (1), replace “Subject to section 30, a” with “A”; and

after subsection (3), insert —“(4) Subsection (1) does not apply to any document prescribed as an excluded document for the purposes of this subsection.(5) Where a document is submitted on or after the date of commencement of section 24 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system, the reference to a document in subsection (1) excludes the following entries in the form:

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.(6) Where —

a document is filed or lodged with the Registrar under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 24 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and

an individual’s residential address is entered in that form,the Registrar must cause the individual’s residential address to be excluded from every copy or extract of that document given or certified by the Registrar under subsection (1).”.

Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, that address is taken to be the individual’s contact address for the purposes of this Act until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, the individual’s residential address is taken to be the individual’s contact address for the purposes of this Act until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(3) An individual’s contact address mentioned in subsection (1) or (2) is deemed, for the purposes of section 20(1), to be a particular registered in respect of the person concerned.(4) In this section, “commencement date” means the date of commencement of section 25 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

in subsection (1)(a), after sub-paragraph (ii), insert —“(iia)by leaving it with an adult person apparently resident or employed at, or by sending it by ordinary post or prepaid registered post to, the individual’s contact address;”;

in subsection (1)(a)(iv), after “at the”, insert “contact address or”; and

in subsection (4)(c), replace “alternate address, if any” with “contact address”.

after the definition of “accounts”, insert —“ “ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act;”;

delete the definition of “alternate address”;

after the definition of “constitution”, insert —“ “contact address”, in relation to an individual, means an address that meets all of the following conditions:

it is a physical address at which the individual can be physically found or contacted by post;

it is not a post office box number;

it is located in the same jurisdiction as the individual’s residential address;”;

after the definition of “electronic communication”, insert —“ “electronic transaction system” means the electronic transaction system mentioned in section 12A(1);”; and

after the definition of “foreign company”, insert —“ “full name” or “name” means —

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.”.

in subsection (1)(a), delete “or” at the end;

in subsection (1), after paragraph (a), insert —“(aa)the register is inaccurate in respect of the particulars or document, taking account of information given in, or in support of, a notice to the Registrar under section 173A(1) or 173E(1), (2) or (3); or”;

in subsection (1)(b)(ii), after “prescribed”, insert “, or the courts”;

after subsection (1), insert —“(1A) Subsections (2) to (5) do not apply where the Registrar rectifies or updates the register under subsection (1)(aa).”; and

in subsections (6) and (7), replace “or defect” wherever it appears with “, defect or inaccuracy”.

The Registrar must cause —

the residential address of a director, chief executive officer or secretary contained in the register of directors, register of chief executive officers or register of secretaries (as the case may be) kept by the Registrar under section 173(1) to be excluded from public inspection or access under section 12(2)(c); and

the residential address of a member of a private company (who is an individual) contained in the electronic register of members kept by the Registrar under section 196A to be excluded from public inspection or access under section 12(2)(d).(2) Where, pursuant to subsection (1) or (3), the residential address of a director, chief executive officer or secretary of a company or a member of a private company mentioned in subsection (1) (called in this section and section 12F the individual) is excluded from public inspection or access under section 12(2)(c) or (d) (as the case may be), the Registrar may cause the residential address to cease to be excluded from such public inspection or access in accordance with section 12F.(3) Where, pursuant to subsection (2), the individual’s residential address has ceased to be excluded from public inspection or access under section 12(2)(c) or (d) (as the case may be), the Registrar must cause the exclusion from public inspection or access to resume if —

subject to section 12F(8) and the equivalent provisions in other ACRA administered Acts, notice of a change in the individual’s contact address is lodged under any ACRA administered Act; or

the Court so directs on an appeal under section 12F(7).(4) Where —

a document is filed or lodged with the Registrar under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 30 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and

an individual’s residential address is entered in that form,the Registrar must cause the individual’s residential address to be excluded from public inspection or access in respect of that document under section 12(2)(a) or (b).Cessation of exclusion of residential address from public inspection or access12F.—

For the purposes of section 12E(2), the grounds for causing the individual’s residential address to cease to be excluded from public inspection or access under section 12(2)(c) or (d) (as the case may be) are either that —

communications sent by the Registrar under this Act, or by any officer of the Authority under any ACRA administered Act, to the individual at his or her contact address and requiring a response within a specified period remain unanswered; or

there is evidence to show that service of any document under this Act or under any ACRA administered Act at the individual’s contact address is not effective to bring it to the notice of the individual.(2) Before causing the individual’s residential address to cease to be excluded from public inspection or access pursuant to section 12E(2), the Registrar must give a notice under subsection (3) to —

the individual;

every company of which the Registrar has been notified under this Act that the individual is a director, chief executive officer or secretary; and

every private company of which the Registrar has been notified under this Act that the individual is a member.(3) The notice mentioned in subsection (2) must —

state the grounds under subsection (1) on which the Registrar intends to cease the exclusion of the individual’s residential address; and

specify the period within which representations may be made to the Registrar.(4) The Registrar must consider the representations (if any) given in response to the notice mentioned in subsection (2) and received within the period specified by the Registrar under subsection (3)(b).(5) If the Registrar decides to cause the individual’s residential address to cease being excluded from public inspection or access, the Registrar must before doing so give notice of the decision to —

the individual; and

every company mentioned in subsection (2)(b) and (c).(6) A notice to the individual under subsection (2) or (5) must be sent to the individual’s residential address unless it appears to the Registrar that service at that address may be ineffective to bring it to the individual’s notice, in which case it may be sent to any other last known address of that individual.(7) Any individual aggrieved by the decision of the Registrar under section 12E(2) may, within 30 days after the date of receiving the notice under subsection (5), appeal to the Court which may confirm or reverse the Registrar’s decision and make any directions in the matter.(8) The individual is not allowed to provide a contact address within 3 years after the Registrar causes the individual’s residential address to cease to be excluded from public inspection or access under section 12(2)(c) or (d) pursuant to section 12E(2), unless the Registrar is satisfied that there is good cause for allowing the individual to do so in a particular case.(9) Subject to subsection (8), where an individual provides a new contact address under any ACRA administered Act, the Registrar must replace the individual’s contact address contained in each register kept by the Registrar under section 12(1) with the new contact address.”.

the full name;

the identification and nationality, if required by the Registrar;

the residential address and contact address (if the member is an individual) or the address (if otherwise); and

the number and class of shares held.”.

the full name;

the identification and nationality, if required by the Registrar;

the residential address and contact address (if the member is an individual) or the address (if otherwise); and

the number and class of shares held.”.

in subsection (3)(b), delete “or, at the director’s option, alternate address”;

in subsection (3), after paragraph (b), insert —“(ba)contact address;”;

in subsection (5)(b), delete “or, at the chief executive officer’s option, alternate address”;

in subsection (5), after paragraph (b), insert —“(ba)contact address;”;

in subsection (6)(b), delete “or, at the secretary’s option, alternate address”;

in subsection (6), after paragraph (b), insert —“(ba)contact address;”;

replace subsection (11) with —“(11) For the purposes of this section, a director includes an alternate, a substitute or a local director.”;

delete subsections (12) and (13); and

in subsection (14), replace “alternate address” with “contact address”.

in the section heading, after “Registrar”, insert “to indicate death or disqualification”;

replace subsection (1) with —“(1) Where the Registrar has reasonable cause to believe that a director of a company has been disqualified, under or by virtue of section 148, 149, 149A, 154, 155, 155A, 155C or 155D —

from being a director of the company; or

from acting as a director of the company,the Registrar may on his or her own initiative amend the register of directors of the company kept by the Registrar under section 173 to indicate that the person has been disqualified from being or acting as a director (as the case may be) by virtue of that fact.(1A) Where the Registrar has reasonable cause to believe that a director of a company is dead, the Registrar may on his or her own initiative amend the register of directors of the company kept by the Registrar under section 173 to indicate that the person has ceased to be a director by virtue of that fact.”; and

in subsection (5), after “subsection (1),”, insert “(1A),”.

Where, immediately before the commencement date, there is an alternate address of a director, chief executive officer or secretary entered in the register of directors, register of chief executive officers or register of secretaries, respectively, of any company, the Registrar must, as from that date, cause —

the alternate address to be kept as the contact address of the director, chief executive officer or secretary in that register, instead of as the alternate address of that director, chief executive officer or secretary, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date; and

that contact address to be made available for public inspection and access under section 12(2)(c) as the address of that director, chief executive officer or secretary.(2) Where, immediately before the commencement date —

there is no alternate address of a director, chief executive officer or secretary entered in the register of directors, register of chief executive officers or register of secretaries (as the case may be) of a company kept by the Registrar under section 173(1)(a), (b) or (c), respectively; and

the residential address of the director, chief executive officer or secretary is entered in the register of directors, register of chief executive officers or register of secretaries (as the case may be) of the company,the Registrar must, as from the commencement date, cause —

the residential address to be kept as the contact address of that director, chief executive officer or secretary in that register until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date, in addition to being kept as the residential address of that director, chief executive officer or secretary; and

the contact address to be made available for public inspection and access under section 12(2)(c) as the address of that director, chief executive officer or secretary.(3) Where —

before the commencement date, the residential address of a director, chief executive officer or secretary of a company (called in this subsection the individual) has been entered in the register of directors, register of chief executive officers or register of secretaries, of the company; and

on the commencement date, those registers do not show that the individual holds any of the positions mentioned in paragraph (a) in the same company,the Registrar must, as from the commencement date, cause the individual’s residential address to be excluded from public inspection or access of that register of that company under section 12(2)(c).(4) Subsection (5) applies to a notice or information required to be furnished or given under section 173A or 173B (as the case may be) relating to an appointment or change in the appointment of a director, chief executive officer or secretary of a company which occurred before the commencement date.(5) Where the notice or information mentioned in subsection (4) is furnished or given on or after the commencement date, the notice or information must provide the information required under section 173 as in force when the notice or information is furnished or given, despite the appointment or the change in the appointment having occurred before the commencement date.(6) In this section, “commencement date” means the date of commencement of section 40 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

in the section heading, replace “, 173C and 173G” with “and 173C”;

replace subsection (2) with —“(2) A director, a chief executive officer, a secretary or an auditor who fails to comply with any requirement under section 173B shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and also to a default penalty.”; and

delete subsections (3) and (4).

the address contained in the electronic register of members of each member who is an individual to be kept as the residential address of that member and, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date, also as the contact address of that member; and

that contact address to be made available for public inspection and access under section 12(2)(d) as the address of that member.”.

replace “or alternate address (as the case may be)” with “and contact address”; and

replace “entered” with “contained”.

in subsection (1)(d) and (e), after “residential address”, insert “and contact address”; and

in subsection (2), replace “, if the director or authorised representative has provided an alternate address under section 370A, his or her alternate address” with “contact address”.

Where a director or authorised representative of a foreign company (who is an individual) maintained an alternate address with the Registrar under this Act immediately before the commencement date, that address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(2) Where a director or authorised representative of a foreign company (who is an individual) did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, the individual’s residential address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(3) An individual’s contact address mentioned in subsection (1) or (2) is deemed, for the purposes of section 372(1)(ca), to be a particular lodged with the Registrar under section 368(1).(4) Subsection (5) applies to a notice or information required to be lodged or given under section 368(1)(d) or (e), 368A(1), (2)(a), (3) or (4) or 370(4) (as the case may be), relating to a director or authorised representative of a foreign company appointed before the commencement date.(5) Where the notice or information mentioned in subsection (4) is lodged or given on or after the commencement date, the notice or information must provide the information required under section 368 as in force when the notice or information is lodged or given, despite the director or authorised representative having been appointed before the commencement date.(6) In this section, “commencement date” means the date of commencement of section 47 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

replace subsections (2) and (3) with —“(2) In subsection (1), “financial statements” means —

in the case where the foreign company’s shares are listed for quotation on an approved exchange in Singapore or a securities exchange in a country or territory outside Singapore and the foreign company is required by the rules of the approved exchange or securities exchange (as the case may be) to prepare financial statements — those financial statements; and

in any other case —

where the foreign company prepares financial statements in accordance with accounting standards that are substantially similar to the Accounting Standards — those financial statements;

where the foreign company does not prepare the financial statements mentioned in sub‑paragraph (i) but prepares financial statements in accordance with the applicable accounting standards as required by the law for the time being in force in the place of the foreign company’s incorporation which are audited or not (as the case may be) in accordance with that law — those financial statements; or

where the foreign company does not prepare the financial statements mentioned in sub‑paragraph (i) or (ii) — the unaudited summary financial statements of the foreign company.(3) The financial statements mentioned in subsection (1) must be lodged —

in the case where the foreign company is required by the law for the time being in force in the place of the foreign company’s incorporation to table the financial statements at an annual general meeting — within 60 days after the date on which its annual general meeting is held; or

in any other case — within such period as the directors of the foreign company would have been required to lodge its financial statements if the company were a public company incorporated under this Act which does not keep a branch register outside Singapore.”;

in subsection (4), replace “subsection (2)(a)” with “subsection (1)”;

replace subsection (13) with —“(13) The Registrar may, upon the application of a foreign company, make an order —

relieving the foreign company from complying with any requirement relating to the form and content of the financial statements mentioned in subsection (2)(b)(i) or (ii) or the unaudited summary financial statements mentioned in subsection (2)(b)(iii), including any aspect relating to the audit of those documents; or

allowing the foreign company to lodge under subsection (1) any other document instead of the financial statements mentioned in subsection (2)(b)(i) or (ii) or the unaudited summary financial statements mentioned in subsection (2)(b)(iii).(13A) The Registrar may, upon the application of a foreign company, make an order relieving the foreign company from any requirement relating to audit or the form and content of the documents referred to in subsection (7).”;

in subsections (14), (15) and (16), after “subsection (13)”, insert “or (13A)”; and

in subsection (17), after “(13)”, insert “, (13A)”.

after subsection (2), insert —“(2A) Any person may, on payment of the prescribed fee, require a copy of or an extract from any document kept by the Registrar of Companies to be given or certified by the Registrar of Companies.”; and

after subsection (3), insert —“(3A) Subsections (2) and (2A) do not apply to any document prescribed as an excluded document for the purposes of this subsection.(3B) Where a document is submitted on or after the date of commencement of section 51 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system established under Part 6A of the Accounting and Corporate Regulatory Authority Act 2004, the references to the document in subsections (2) and (2A) exclude the following entries in the form:

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.”.

replace the definition of “alternate address” with —“ “ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act;”;

after the definition of “company”, insert —“ “contact address”, in relation to an individual, means an address that meets all of the following conditions:

it is a physical address at which the individual can be physically found or contacted by post;

it is not a post office box number;

it is located in the same jurisdiction as the individual’s residential address;”; and

after the definition of “foreign company”, insert —“ “full name” or “name” means —

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

in relation to the appointment of a new partner (who is an individual) for the purposes of subsection (1)(a), must contain the particulars mentioned in section 19(1)(d) as in force when the statement is lodged, despite the new partner having been appointed before that date; and

in relation to the appointment of a new manager (who is an individual) for the purposes of subsection (1)(b) must contain the particulars mentioned in section 19(1)(f) as in force when the statement is lodged, despite the new manager having been appointed before that date.”.

in subsection (1), replace “Subject to section 37, a” with “A”; and

after subsection (3), insert —“(4) Subsection (1) does not apply to any document prescribed as an excluded document for the purposes of this subsection.(5) Where a document is submitted on or after the date of commencement of section 56 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system, the reference to the document in subsection (1) excludes the following entries in the form:

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.(6) Where —

a document is filed or lodged with the Registrar under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 56 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and

an individual’s residential address is entered in that form,the Registrar must cause the individual’s residential address to be excluded from every copy or extract of that document given or certified by the Registrar under subsection (1).”.

Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, that address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, the individual’s residential address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(3) An individual’s contact address mentioned in subsection (1) or (2) is deemed, for the purposes of section 34(1)(d), to have been lodged with the Registrar under this Act.(4) In this section, “commencement date” means the date of commencement of section 57 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

before the definition of “agreed contribution”, insert —“ “ACRA administered Act” means the Accounting and Corporate Regulatory Authority Act 2004 or any of the written laws specified in the Second Schedule to that Act;”;

delete the definition of “alternate address”;

after the definition of “certificate of confirmation of registration”, insert —“ “contact address”, in relation to an individual, means an address that meets all of the following conditions:

it is a physical address at which the individual can be physically found or contacted by post;

it is not a post office box number;

it is located in the same jurisdiction as the individual’s residential address;”; and

after the definition of “foreign firm”, insert —“ “full name” or “name” means —

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

in relation to the appointment of a new partner for the purposes of subsection (1)(a), must contain the particulars mentioned in section 11(1)(e) as in force when the statement is lodged, despite the new partner having been appointed before the date of commencement; and

in relation to the appointment of a new local manager for the purposes of subsection (1)(b), must contain the particulars mentioned in section 11(1)(h) as in force when the statement is lodged, despite the new local manager having been appointed before the date of commencement.”.

in subsection (1), replace “Subject to section 18C, a” with “A”; and

after subsection (3), insert —“(4) Subsection (1) does not apply to any document prescribed as an excluded document for the purposes of this subsection.(5) Where a document is submitted on or after the date of commencement of section 63 of the ACRA (Registry and Regulatory Enhancements) Act 2024 using a form on the electronic transaction system, the reference to a document in subsection (1) excludes the following entries in the form:

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.(6) Where —

a document is filed or lodged with the Registrar under this Act by submitting a form on the electronic transaction system on or after the date of commencement of section 63 of the ACRA (Registry and Regulatory Enhancements) Act 2024; and

an individual’s residential address is entered in that form,the Registrar must cause the individual’s residential address to be excluded from every copy or extract of that document given or certified by the Registrar under subsection (1).”.

Where an individual maintained an alternate address with the Registrar under this Act immediately before the commencement date, that address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(2) Where an individual did not maintain an alternate address with the Registrar under this Act immediately before the commencement date, the individual’s residential address is taken to be the individual’s contact address for the purposes of this Act, until notice of a change in the individual’s contact address is lodged under any ACRA administered Act on or after that date.(3) An individual’s contact address mentioned in subsection (1) or (2) is deemed, for the purposes of section 18(1)(d), to have been lodged with the Registrar under this Act.(4) In this section, “commencement date” means the date of commencement of section 64 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

in the case of an individual registered under the National Registration Act 1965 — the name as it appears in the latest identity card issued to that individual under section 9 of that Act; or

in the case of an individual not registered under the National Registration Act 1965 — the name as it appears in the latest passport issued to that individual or such other similar evidence of identification as is available;”.

in subsection (3)(h), after “subsection”, insert “(3AA) or”; and

before subsection (4), insert —“(3AA) The Minister may, for a period of 2 years after the date of commencement of section 70 of the ACRA (Registry and Regulatory Enhancements) Act 2024, make regulations to prescribe further modifications to section 12E, 12F, 173F or 173G of the Companies Act 1967 in its application by this Act.”.

a means of notification provided by a person for the purposes of section 28A(1)(b) of the Accounting and Corporate Regulatory Authority Act 2004;

an individual’s date of birth obtained under this Act or section 28(1A) of the Accounting and Corporate Regulatory Authority Act 2004;

any other prescribed information.”.

a reference in section 12E or 12F of the Companies Act 1967 to section 12(2)(a), (b) or (c) of that Act is to section 9(2)(a), (b) or (c), respectively;

a reference in section 12F(9) of the Companies Act 1967 to a register kept under section 12(1) of that Act is to a register kept under section 9(1);

a reference to the commencement date is a reference to the date of commencement of section 70 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

in subsection (1), in the definition of “Registered Fund Management Company”, replace the semi‑colon at the end with a full‑stop;

in subsection (1), delete the definition of “residential address”;

in subsection (2), replace “sections 69 and 71 to 76” with “sections 69 and 71 to 75”; and

delete subsection (3).

the reference in section 173F(1) of the Companies Act 1967 to section 149A of that Act is to section 57;

the reference in section 173F(1) of the Companies Act 1967 to section 154 of that Act is to section 58;

the reference in section 173F(1) of the Companies Act 1967 to section 155A of that Act is to section 60;

the reference in section 173F(1) of the Companies Act 1967 to section 155D of that Act is to section 61(2), (3), (4) and (5).”.

in subsection (2), delete paragraph (a); and

in subsection (4), replace “Subject to section 75(4), (5) and (6), a” with “A”.

a reference in section 173G of the Companies Act 1967 to section 12(2)(c) of that Act is to section 9(2)(c); and

a reference in section 173G of the Companies Act 1967 to the commencement date is to the date of commencement of section 75 of the ACRA (Registry and Regulatory Enhancements) Act 2024.”.

information obtained under section 28(1A) that is not related to the transaction concerned; or

information obtained under section 30A.Permitted disclosure of residential address

to an authorised information service provider under section 30B(1)(a), but the authorised information service provider must not disclose the individual’s residential address in any information service provided by the authorised information service provider; or

under section 30B(1)(b).Permitted disclosure under section 30B(1)(b)

in any of the following roles:

a trustee of a bankrupt’s estate appointed under the Insolvency, Restructuring and Dissolution Act 2018 or the repealed Bankruptcy Act (Cap. 20, 2009 Revised Edition) as in force before 30 July 2020;

a liquidator or provisional liquidator appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020;

a judicial manager or an interim judicial manager appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020;

a receiver or manager appointed under the Insolvency, Restructuring and Dissolution Act 2018, or the Companies Act 1967 as in force before 30 July 2020; or

relating to the prevention of money laundering, terrorism financing and the financing of the proliferation of weapons of mass destruction as —

a financial institution as defined in section 2 of the Financial Services and Markets Act 2022;

a moneylender licensed under the Moneylenders Act 2008; or

a licensed estate agent as defined in section 3(1) of the Estate Agents Act 2010.Interested persons under section 30D5. The interested persons mentioned in section 30D(2) and (5) in relation to an individual are the entities in column 2 of the table corresponding to the position held by the individual in column 1:Column 1Position of individual Column 2Interested person1.A partner or manager of an accounting LLP or a director, chief executive officer or secretary of an accounting corporation (a)Every accounting LLP of which the Registrar has been notified under the Accountants Act 2004 that the individual is a partner or manager; and

Every accounting corporation of which the Registrar has been notified under the Accountants Act 2004 that the individual is a director, chief executive officer or secretary.2.An employee of an accounting LLP or accounting corporation who is a public accountant and practising as such in the accounting LLP or accounting corporationEvery accounting LLP or accounting corporation in which the Registrar has been notified under the Accountants Act 2004 that the individual is practising as a public accountant.3.A director, chief executive officer or secretary of a companyEvery company of which the Registrar has been notified under the Companies Act 1967 that the individual is a director, chief executive officer or secretary.4.A member of a private companyThe private company.5.A director or authorised representative of a foreign companyEvery foreign company of which the Registrar has been notified under the Companies Act 1967 that the individual is a director or authorised representative.6.A partner or manager of a limited liability partnershipEvery limited liability partnership of which the Registrar has been notified under the Limited Liability Partnerships Act 2005 that the individual is a partner or manager.7.A director or secretary of a variable capital companyEvery variable capital company of which the Registrar has been notified under the Variable Capital Companies Act 2018 that the individual is a director or secretary.”.