In Singapore’s highly regulated business environment, “compliance” is often associated with filing deadlines. However, the true foundation of a compliant company lies in its documentation. In 2026, with the Accounting and Corporate Regulatory Authority (ACRA) and the Inland Revenue Authority of Singapore (IRAS) utilizing digital audits, maintaining a physical and digital “paper trail” is no longer optional—it is a legal mandate.
At Hallmark Corporate Services, we ensure our clients move beyond mere filing to robust record-keeping. Here is the definitive list of mandatory documents every Singapore company must maintain to remain in good standing this year.
Statutory Registers (The “Corporate Bible”)
Every Singapore company is legally required to maintain a set of statutory registers. These are not merely internal notes; they are the official legal record of the company’s structure.
- Register of Members (ROM): For private companies, this is now maintained electronically by ACRA, but companies must ensure their internal records match the Electronic Register of Members (EROM) perfectly.
- Register of Registrable Controllers (RORC): A critical focus in 2026. This document identifies the ultimate beneficial owners. Failing to keep this updated is a major compliance breach.
- Register of Nominee Directors: If your company uses nominee directors, you must maintain a private register identifying the nominators.
- Register of Directors, Secretaries, and Auditors: This tracks the appointment, resignation, and personal particulars of all key officers.
The Company Constitution
Formerly known as the Memorandum and Articles of Association (M&AA), the Constitution is the central governing document. It outlines the rules for internal governance, share transfers, and director powers. In 2026, it is vital to ensure your Constitution has been updated to reflect the latest Singapore Companies Act amendments, particularly regarding virtual meetings and electronic communications.
Financial and Accounting Records
Under Section 199 of the Companies Act, companies must keep accounting records that sufficiently explain the transactions and financial position of the company.
- Source Documents: This includes all invoices, receipts, vouchers, bank statements, and any other documents that prove a transaction occurred.
- 7-Year Rule: While most records must be kept for 5 years for ACRA, IRAS requires certain records to be kept for up to 7 years in specific cases. In 2026, digital copies are acceptable, provided they are legible and easily retrievable for an audit.
- SFRS-Compliant Financial Statements: Even if your company is “audit-exempt,” you must still prepare financial statements in accordance with Singapore Financial Reporting Standards (SFRS).
Meeting Minutes and Resolutions
The Board of Directors and Shareholders do not speak; they act through resolutions.
- Board Resolutions: Documents recording decisions on bank account openings, hiring of key staff, or entering into major contracts.
- AGM Minutes: Records of the Annual General Meeting, including the approval of financial statements and the re-election of directors.
- Written Resolutions: In 2026, most private companies use written resolutions instead of physical meetings. These must be signed and filed in the company’s minute book.
Tax-Related Documentation
To satisfy IRAS in 2026, you must maintain:
- Tax Computations: The working papers showing how your accounting profit was adjusted to arrive at your taxable income.
- GST Records: If registered, you must keep all tax invoices (both input and output) for 5 years to support your GST F5 filings.
- Form IR21 and IR8A: Mandatory documents for employee tax clearance and annual remuneration reporting.
Summary Checklist for 2026 Compliance
| Document Category | Retention Period | Storage Format |
| Statutory Registers | Permanent | Digital (via ACRA/Internal) |
| Financial Records | 5-7 Years | Digital/Cloud-based |
| Meeting Minutes | Permanent | Physical or Secure Digital |
| Employment Records | 2-7 Years | Digital |
Is Your Document Vault Ready?
In 2026, “I lost the file” is not a valid defense during an ACRA inspection. Proper documentation protects directors from personal liability and ensures the company is always ready for investment, bank loans, or a potential sale.
At Hallmark Corporate Services, we provide Digital Corporate Secretarial Solutions. We don’t just manage your filings; we host your statutory registers and minute books in a secure, audit-ready digital vault, ensuring you never miss a compliance beat.
Are your statutory registers up to 2026 standards? Would you like a professional review of your Company Constitution to ensure it aligns with the latest regulations today?