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Regulations & Compliance · PDF

Foreign Companies and Authorised Representatives

The briefing discusses reducing the minimum local representative requirement and replacing the earlier agent terminology. It also addresses continuity when a sole representative resigns or dies, rather than treating the role as optional.

Source checked · 11 October 2026 Historical document

Financial reporting also changes

Beyond representative appointments, the briefing aligns foreign-company financial statements more closely with the components expected of local companies. It links the reporting basis to the original jurisdiction's applicable accounting standards and whether those are acceptable, with Singapore standards otherwise addressed. Registration of a local representative therefore does not complete the foreign company's separate financial reporting obligations.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

Read the official PDF ↗
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