PREPARING FOR A POST COVID-19 ERA

Since the introduction of the Fortitude Budget in May, the COVID-19 pandemic has continued to spread across the world at ...
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SINGAPORE INSOLVENCY REFORMS

SINGAPORE INSOLVENCY REFORMS COVID-19 (TEMPORARY MEASURES) BILL On 7 April 2020, the Singapore Government passed the COVID-19 (Temporary Measures) Bill, ...
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GOODS AND SERVICES TAX (“GST”) ON IMPORTED SERVICES

GOODS AND SERVICES TAX (“GST”) ON IMPORTED SERVICES In Singapore, GST is a broad-based consumption tax levied on all goods ...
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SHOULD “DATA” BE RECOGNISED AS AN ASSET ON THE BALANCE SHEET?

Since the 1950s the world has witnessed a very different demographic where the average publicly-traded company listed on the S&P ...
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CHANGES TO THE GOODS AND SERVICES TAX ACT TO EXTEND GST TO OVERSEAS SERVICES FROM 1 JANUARY 2020 AND ENHANCE IRAS INVESTIGATION POWERS FROM 1 JANUARY 2019

Introduction of goods and services (“GST”) on imported services: From 1 January 2020, GST on imported services will be introduced ...
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LEGISLATIVE CHANGES ON STATUTORY REQUIREMENTS FOR ANNUAL GENERAL MEETINGS (‘AGMS”) AND FILING OF ANNUAL RETURNS (“AR”)

Aimed to reduce the regulatory burden for companies, legislative changes to the Companies Act relating to the holding of AGMs ...
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NEW FRAMEWORK UNDER COMPANIES (AMENDMENT) ACT FOR THE REVISION OF DEFECTIVE FINANCIAL STATEMENTS EFFECTIVE FROM 20 APRIL 2018

Section 121 of the Companies (Amendment) Act 2014 which introduces new sections 202A and 202B of the Companies Act took ...
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CHANGES TO THE SINGAPORE EMPLOYMENT ACT

On 5 March 2018, the Minister for Manpower announced in Parliament that with effect from 1 April 2019, key changes ...
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HONG KONG INTRODUCES A TWO TIERED PROFITS TAX RATE REGIME

The Inland Revenue (Amendment) (No. 3) Ordinance 2018 was gazetted on 29 March 2018 in Hong Kong to implement the ...
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NEW REQUIREMENTS FOR REGISTER OF SIGNIFICANT CONTROLLERS FOR HONG KONG COMPANIES

The Companies (Amendment) Ordinance 2018 (the “Amendment Ordinance”) introduces new requirements on the keeping of significant controllers register (“SCR”) by ...
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EMBRACING ARTIFICIAL INTELLIGENCE FOR AUDIT

Advocates of Artificial Intelligence (AI) constantly speak of a time when technology will be capable of auditing 100% of a ...
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IS MY COMPANY INSOLVENT?

There are a number of signs to indicate that a company is in danger of being insolvent. Here at Acutus, ...
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