{"id":264275,"date":"2026-10-26T17:56:51","date_gmt":"2026-10-26T09:56:51","guid":{"rendered":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/?p=264275"},"modified":"2026-10-26T17:56:51","modified_gmt":"2026-10-26T09:56:51","slug":"singapore-directors-duties-responsibilities","status":"publish","type":"post","link":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/singapore-directors-duties-responsibilities\/","title":{"rendered":"What Are a Director&#8217;s Duties in Singapore? ACRA&#8217;s List, the 2026 Penalties, and What Your Secretary Handles"},"content":{"rendered":"\n<div style=\"max-width:780px;margin:0 auto;color:#111827;line-height:1.75;font-size:16px;\">\n\n<!-- Quick answer -->\n<div style=\"background:#EBF0F8;border-left:5px solid #112958;border-radius:8px;padding:20px 24px;margin:0 0 32px;\">\n  <p style=\"margin:0 0 8px;font-size:13px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:#C8281E;\">Quick answer<\/p>\n  <p style=\"margin:0 0 10px;color:#112958;\">ACRA says <strong>&#8220;all directors are responsible under the legislation, whether active or not.&#8221;<\/strong><sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup> Every director must act in the company&#8217;s best interests with reasonable diligence. They must also make sure the company keeps proper accounting records, prepares financial statements, holds AGMs (unless exempt), files annual returns and keeps its registers up to date.<sup><a href=\"#src-2\" style=\"color:#C8281E;text-decoration:none;\">[2]<\/a><\/sup><\/p>\n  <p style=\"margin:0;color:#112958;\">A company secretary can prepare and file much of this for you, but <strong>the legal responsibility stays with the directors.<\/strong> In April 2026, ACRA announced that the maximum fine for breaching directors&#8217; duties had risen from $5,000 to $20,000.<sup><a href=\"#src-5\" style=\"color:#C8281E;text-decoration:none;\">[5]<\/a><\/sup><\/p>\n<\/div>\n\n<p>Many small-company directors think of the role as a title on the ACRA record. Some agreed to be a director to help a friend or family member. Others leave the paperwork to a secretary and assume that covers it. The law doesn&#8217;t see it that way. This guide sets out, from ACRA&#8217;s own pages, what every director is personally responsible for, what a company secretary does, and what changed in 2026.<\/p>\n\n<!-- Image 1 -->\n<figure style=\"margin:36px 0;\">\n  <img decoding=\"async\" src=\"https:\/\/images.unsplash.com\/photo-1694253988732-816ab6e60caa?w=1200&amp;q=80&amp;auto=format&amp;fit=crop\" alt=\"An empty conference room: directors' duties in a Singapore company\" width=\"1200\" height=\"800\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:10px;display:block;\" \/>\n  <figcaption style=\"font-size:13px;color:#6B7280;margin-top:8px;text-align:center;\">Every seat at the table carries the same legal duties, whether or not that director runs the business day to day. Photo: <a href=\"https:\/\/unsplash.com\/@pino_rumbero\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">Michael Pointner<\/a> on <a href=\"https:\/\/unsplash.com\/photos\/a-conference-room-with-a-long-table-and-chairs-yH8jGAETtEY\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">Unsplash<\/a><\/figcaption>\n<\/figure>\n\n<!-- Section 1 -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">Your name on the ACRA record means personal responsibility<\/h2>\n<p>A director in Singapore must be at least 18, and at least one director must be ordinarily resident in Singapore.<sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup> (Our guide to <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/singapore-company-minimum-requirements\/\" style=\"color:#112958;font-weight:600;\">a Singapore company&#8217;s minimum requirements<\/a> covers the rest.) Once you&#8217;re appointed, three points from ACRA matter most:<\/p>\n<ul style=\"padding-left:20px;margin:0 0 20px;\">\n  <li style=\"margin-bottom:10px;\"><strong>Being inactive is no defence.<\/strong> ACRA says all directors are responsible under the legislation, &#8220;whether active or not&#8221;.<sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>The core duty is in section 157 of the Companies Act.<\/strong> A director must act in the company&#8217;s best interests and with reasonable diligence. Breaching these duties is the offence that now carries the higher fine.<sup><a href=\"#src-5\" style=\"color:#C8281E;text-decoration:none;\">[5]<\/a><\/sup><sup><a href=\"#src-6\" style=\"color:#C8281E;text-decoration:none;\">[6]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Outside help doesn&#8217;t move the responsibility.<\/strong> On financial statements, ACRA says directors &#8220;remain legally responsible for financial statements, even when using external help.&#8221;<sup><a href=\"#src-3\" style=\"color:#C8281E;text-decoration:none;\">[3]<\/a><\/sup><\/li>\n<\/ul>\n\n<!-- Section 2 -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">The five duties ACRA lists for every director<\/h2>\n<p>ACRA&#8217;s page on directors&#8217; duties lists five ongoing obligations.<sup><a href=\"#src-2\" style=\"color:#C8281E;text-decoration:none;\">[2]<\/a><\/sup> In plain terms:<\/p>\n<ol style=\"padding-left:20px;margin:0 0 20px;\">\n  <li style=\"margin-bottom:10px;\"><strong>Keep proper accounting records.<\/strong> The company&#8217;s transactions must be recorded so that its accounts can be prepared and checked.<\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Prepare financial statements<\/strong>, unless the company is exempt. They must give a &#8220;true and fair view&#8221; of the company&#8217;s performance and position, under section 201 of the Companies Act.<sup><a href=\"#src-3\" style=\"color:#C8281E;text-decoration:none;\">[3]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Hold annual general meetings (AGMs)<\/strong>, unless the company is exempt or has dispensed with them. See <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/singapore-agm-exemption\/\" style=\"color:#112958;font-weight:600;\">whether your company still needs an AGM<\/a>.<\/li>\n  <li style=\"margin-bottom:10px;\"><strong>File annual returns<\/strong> with ACRA on time. (Our <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/acra-filing-deadlines-singapore\/\" style=\"color:#112958;font-weight:600;\">ACRA filing deadlines guide<\/a> lists the dates.)<\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Maintain company information and registers<\/strong>, so that what ACRA holds about the company, its officers and its shareholders stays accurate.<\/li>\n<\/ol>\n<p>ACRA says that not meeting these obligations may lead to penalties or enforcement action.<sup><a href=\"#src-2\" style=\"color:#C8281E;text-decoration:none;\">[2]<\/a><\/sup><\/p>\n\n<!-- Image 2 -->\n<figure style=\"margin:36px 0;\">\n  <img decoding=\"async\" src=\"https:\/\/images.unsplash.com\/photo-1642522029686-5485ea7e6042?w=1200&amp;q=80&amp;auto=format&amp;fit=crop\" alt=\"A director reviewing company documents at his desk\" width=\"1200\" height=\"800\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:10px;display:block;\" \/>\n  <figcaption style=\"font-size:13px;color:#6B7280;margin-top:8px;text-align:center;\">Your secretary can prepare the documents. Signing them, and what they say, is on you. Photo: <a href=\"https:\/\/unsplash.com\/@carrieallenllc\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">Carrie Allen<\/a> on <a href=\"https:\/\/unsplash.com\/photos\/a-man-sitting-at-a-desk-writing-on-a-piece-of-paper-IXbUjYOjtf8\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">Unsplash<\/a><\/figcaption>\n<\/figure>\n\n<!-- Section 3 -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">Director or company secretary: who does what?<\/h2>\n<p>ACRA describes the secretary&#8217;s role in one line: &#8220;Company secretaries help the company to comply with its requirements.&#8221;<sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup> The duties themselves sit with the directors. In practice the work divides like this:<\/p>\n\n<div style=\"overflow-x:auto;margin:20px 0 28px;\">\n<table style=\"width:100%;border-collapse:collapse;font-size:15px;min-width:560px;\">\n  <thead>\n    <tr style=\"background:#112958;color:#ffffff;\">\n      <th style=\"padding:12px 14px;text-align:left;border:1px solid #112958;width:50%;\">The director, personally<\/th>\n      <th style=\"padding:12px 14px;text-align:left;border:1px solid #112958;\">What a company secretary helps with<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr style=\"background:#ffffff;vertical-align:top;\">\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Acting in the company&#8217;s best interests, with reasonable diligence (s157)<\/td>\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Keeping the registers and company information up to date<\/td>\n    <\/tr>\n    <tr style=\"background:#F8FAFC;vertical-align:top;\">\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Approving the financial statements, and staying responsible for them<\/td>\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Preparing AGM papers, minutes and resolutions for directors to sign<\/td>\n    <\/tr>\n    <tr style=\"background:#ffffff;vertical-align:top;\">\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Deciding on AGMs, dividends and other company matters<\/td>\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Tracking deadlines and flagging new rules<\/td>\n    <\/tr>\n    <tr style=\"background:#F8FAFC;vertical-align:top;\">\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Making sure records are kept and filings are actually made<\/td>\n      <td style=\"padding:12px 14px;border:1px solid #B8C9E4;\">Preparing and lodging filings with ACRA on the directors&#8217; instructions<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table>\n<\/div>\n\n<p>The point to remember: <strong>you can delegate the work, but not the responsibility.<\/strong> A good secretary makes it much easier to meet your duties. They are not a substitute for them. (If your secretary has left or stopped replying, see <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/secretary-resigned-what-now\/\" style=\"color:#112958;font-weight:600;\">what to do this week<\/a>.)<\/p>\n\n<!-- Section 4 -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">What happens if the duties aren&#8217;t met<\/h2>\n<ul style=\"padding-left:20px;margin:0 0 20px;\">\n  <li style=\"margin-bottom:10px;\"><strong>Breach of directors&#8217; duties (s157):<\/strong> ACRA announced in April 2026 that the maximum fine has increased from $5,000 to $20,000. For serious offences, directors may face both the fine and imprisonment of up to 12 months.<sup><a href=\"#src-5\" style=\"color:#C8281E;text-decoration:none;\">[5]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Late annual returns:<\/strong> a late lodgement penalty of $300 if filed up to three months late, or $600 if later. If the matter goes to court, the fine can be up to $10,000 per charge.<sup><a href=\"#src-4\" style=\"color:#C8281E;text-decoration:none;\">[4]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Disqualification:<\/strong> ACRA disqualifies directors convicted of three or more filing offences within five years, for five years.<sup><a href=\"#src-4\" style=\"color:#C8281E;text-decoration:none;\">[4]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Striking off:<\/strong> ACRA can strike off a company it has reason to believe is not carrying on business, and failing to file annual returns is a common reason.<sup><a href=\"#src-4\" style=\"color:#C8281E;text-decoration:none;\">[4]<\/a><\/sup><\/li>\n<\/ul>\n<p>Already behind? Our step-by-step guide to <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/catch-up-overdue-filings\/\" style=\"color:#112958;font-weight:600;\">catching up overdue filings<\/a> explains where to start.<\/p>\n\n<!-- Section 5 -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">What changed for directors in 2026<\/h2>\n<ul style=\"padding-left:20px;margin:0 0 20px;\">\n  <li style=\"margin-bottom:10px;\"><strong>Heavier penalties.<\/strong> The maximum fine for breaching directors&#8217; duties under section 157 increased to $20,000, as above.<sup><a href=\"#src-5\" style=\"color:#C8281E;text-decoration:none;\">[5]<\/a><\/sup><sup><a href=\"#src-6\" style=\"color:#C8281E;text-decoration:none;\">[6]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>A new consent form for new directors, from 6 May 2026.<\/strong> The amended Form 45 has a proposed director confirm that they are aware of their statutory duties, undertake to use the company only for legitimate business purposes, and state that they have not been convicted of money laundering offences. Companies keep the signed form as part of their statutory records.<sup><a href=\"#src-7\" style=\"color:#C8281E;text-decoration:none;\">[7]<\/a><\/sup><\/li>\n  <li style=\"margin-bottom:10px;\"><strong>Free training.<\/strong> ACRA&#8217;s Directors Training Programme is free, online and self-paced, and takes about two hours across eight modules.<sup><a href=\"#src-9\" style=\"color:#C8281E;text-decoration:none;\">[9]<\/a><\/sup> ACRA and the Singapore Institute of Directors have also announced Company Director Fundamentals, with six free modules (CDF 101) and four paid ones (CDF 201), opening for registration in October 2026.<sup><a href=\"#src-10\" style=\"color:#C8281E;text-decoration:none;\">[10]<\/a><\/sup><\/li>\n<\/ul>\n\n<!-- Section 6 -->\n<div style=\"background:#ffffff;border:1px solid #B8C9E4;border-left:5px solid #C8281E;border-radius:8px;padding:18px 22px;margin:28px 0;\">\n  <p style=\"margin:0 0 8px;\"><strong style=\"color:#112958;\">What changes on 20 October 2026?<\/strong><\/p>\n  <p style=\"margin:0;\">The changes that start on 20 October 2026 don&#8217;t alter the core directors&#8217; duties. One affects directors directly: every annual return now asks the company to confirm that the particulars ACRA holds for its directors, CEOs, secretaries, auditors and relevant members are accurate.<sup><a href=\"#src-8\" style=\"color:#C8281E;text-decoration:none;\">[8]<\/a><\/sup> In effect, directors are confirming their own details each year, so an out-of-date record has to be fixed before you file.<\/p>\n<\/div>\n\n<!-- Image 3 -->\n<figure style=\"margin:36px 0;\">\n  <img decoding=\"async\" src=\"https:\/\/images.unsplash.com\/photo-1642043175009-5997b3a078d8?w=1200&amp;q=80&amp;auto=format&amp;fit=crop\" alt=\"A calculator and pen on printed accounting worksheets\" width=\"1200\" height=\"800\" loading=\"lazy\" style=\"width:100%;height:auto;border-radius:10px;display:block;\" \/>\n  <figcaption style=\"font-size:13px;color:#6B7280;margin-top:8px;text-align:center;\">Even when an accountant prepares the accounts, the directors stay responsible for them. Photo: <a href=\"https:\/\/unsplash.com\/@fin21\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">FIN<\/a> on <a href=\"https:\/\/unsplash.com\/photos\/a-calculator-sitting-on-top-of-a-pile-of-papers-741iShluYhk\" rel=\"nofollow noopener\" target=\"_blank\" style=\"color:#6B7280;\">Unsplash<\/a><\/figcaption>\n<\/figure>\n\n<!-- FAQ -->\n<h2 style=\"color:#112958;margin:40px 0 12px;\">Frequently asked questions<\/h2>\n\n<h3 style=\"color:#112958;margin:24px 0 6px;font-size:18px;\">Am I responsible if I&#8217;m a director in name only?<\/h3>\n<p>Yes. ACRA says all directors are responsible under the legislation, &#8220;whether active or not&#8221;. Being a director who doesn&#8217;t take part in running the company doesn&#8217;t remove your duties.<sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup><\/p>\n\n<h3 style=\"color:#112958;margin:24px 0 6px;font-size:18px;\">Can my company secretary carry out my duties for me?<\/h3>\n<p>No. ACRA describes company secretaries as helping the company comply with its requirements. A secretary can prepare documents and file them, but the duties, and responsibility for the financial statements, stay with the directors.<sup><a href=\"#src-1\" style=\"color:#C8281E;text-decoration:none;\">[1]<\/a><\/sup><sup><a href=\"#src-3\" style=\"color:#C8281E;text-decoration:none;\">[3]<\/a><\/sup><\/p>\n\n<h3 style=\"color:#112958;margin:24px 0 6px;font-size:18px;\">What is the penalty for breaching directors&#8217; duties in Singapore?<\/h3>\n<p>ACRA announced in April 2026 that the maximum fine for breaching directors&#8217; duties under section 157 of the Companies Act has increased from $5,000 to $20,000, with up to 12 months&#8217; imprisonment for serious offences.<sup><a href=\"#src-5\" style=\"color:#C8281E;text-decoration:none;\">[5]<\/a><\/sup><\/p>\n\n<h3 style=\"color:#112958;margin:24px 0 6px;font-size:18px;\">Do directors of a dormant company still have duties?<\/h3>\n<p>Yes. The duties ACRA lists, including filing annual returns, apply to the company&#8217;s directors whether or not the company is trading, unless a specific exemption applies.<sup><a href=\"#src-2\" style=\"color:#C8281E;text-decoration:none;\">[2]<\/a><\/sup><\/p>\n\n<h3 style=\"color:#112958;margin:24px 0 6px;font-size:18px;\">Is there free training for directors?<\/h3>\n<p>Yes. ACRA&#8217;s Directors Training Programme is free, online and takes about two hours.<sup><a href=\"#src-9\" style=\"color:#C8281E;text-decoration:none;\">[9]<\/a><\/sup> ACRA and the Singapore Institute of Directors are also launching Company Director Fundamentals, whose first six modules are free.<sup><a href=\"#src-10\" style=\"color:#C8281E;text-decoration:none;\">[10]<\/a><\/sup><\/p>\n\n<!-- CTA -->\n<div style=\"background:#112958;border-radius:12px;padding:32px 28px;margin:44px 0 36px;text-align:center;\">\n  <p style=\"margin:0 0 6px;font-size:13px;font-weight:700;letter-spacing:1.5px;text-transform:uppercase;color:#F4B4AE;\">Lionsworld Incorporation<\/p>\n  <p style=\"margin:0 0 12px;font-size:22px;font-weight:700;color:#ffffff;line-height:1.4;\">Meet your duties without chasing the paperwork yourself<\/p>\n  <p style=\"margin:0 0 22px;color:#EBF0F8;\">As your company secretary, we keep your registers up to date, prepare AGM papers and resolutions for you to sign, track every deadline and file with ACRA as a registered filing agent. Our team is made up of ACRA-registered company secretaries, and we&#8217;ve served more than 10,000 clients since 1982.<\/p>\n  <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/corporate-secretarial-service\/\" style=\"display:inline-block;background:#C8281E;color:#ffffff;font-weight:700;padding:14px 28px;border-radius:8px;text-decoration:none;margin:4px;\">Switch to Lionsworld<\/a>\n  <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/booking-page\/\" style=\"display:inline-block;background:#ffffff;color:#112958;font-weight:700;padding:14px 28px;border-radius:8px;text-decoration:none;margin:4px;\">Book a free consultation<\/a>\n  <p style=\"margin:18px 0 0;font-size:14px;color:#B8C9E4;\">Call 6336 8866 &middot; <a href=\"mailto:helpdesk@lionsworld.com.sg\" style=\"color:#B8C9E4;\">helpdesk@lionsworld.com.sg<\/a><\/p>\n<\/div>\n\n<p style=\"font-size:14px;color:#6B7280;\">Company secretary takeover: <strong style=\"color:#112958;\">S$200<\/strong>, including your first year of secretarial service. New company: <strong style=\"color:#112958;\">S$395<\/strong> all-in <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/corporate-incorporation\/\" style=\"color:#112958;\">incorporation<\/a>, including ACRA&#8217;s fees and your first year&#8217;s secretary. AGM and annual return: <strong style=\"color:#112958;\">S$192<\/strong>, including ACRA&#8217;s filing fee. Need the accounts too? See our <a href=\"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/annual-financial-statements-singapore\/\" style=\"color:#112958;\">year-end financial statements<\/a> service.<\/p>\n\n<!-- Sources -->\n<div id=\"sources\" style=\"border-top:2px solid #EBF0F8;margin-top:40px;padding-top:20px;\">\n  <h2 style=\"color:#112958;margin:0 0 12px;font-size:20px;\">Sources<\/h2>\n  <ol style=\"font-size:14px;color:#374151;padding-left:20px;margin:0;\">\n    <li id=\"src-1\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/register\/business\/registering-different-business-structures\/local-company\/appointing-company-directors-other-key-officers\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Step 4.3: Choosing company directors &amp; other key officers<\/a><\/li>\n    <li id=\"src-2\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/directors-duties\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Company directors&#8217; duties &amp; key obligations<\/a><\/li>\n    <li id=\"src-3\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/preparing-financial-statements\/financial-reporting-duties-for-directors\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Financial reporting duties for directors<\/a><\/li>\n    <li id=\"src-4\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/filing-annual-returns-companies\/penalties-enforcement-late-annual-return-filing\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Penalties &amp; enforcement action: Late annual return filing<\/a><\/li>\n    <li id=\"src-5\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/commencement-of-key-changes-under-the-corporate-and-accounting-laws-amendment-act-2025\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Commencement of key changes under the Corporate and Accounting Laws (Amendment) Act 2025<\/a> (16 April 2026)<\/li>\n    <li id=\"src-6\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/regulations\/legislation\/amendment-acts\/corporate-and-accounting-laws-amendment-act\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Corporate and Accounting Laws (Amendment) Act<\/a><\/li>\n    <li id=\"src-7\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/amendments-to-form-45-consent-to-act-as-director-and-statement-of-non-disqualification-to-act-as-director--with-effect-from-6-may-2026-\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Amendments to Form 45, with effect from 6 May 2026<\/a><\/li>\n    <li id=\"src-8\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/commencement-of-key-changes-under-the-corporate-and-accounting-laws--amendment--act-2025-on-20-october-2026\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Commencement of key changes under the Corporate and Accounting Laws (Amendment) Act 2025 on 20 October 2026<\/a><\/li>\n    <li id=\"src-9\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/resources\/acra-academy\/directors-training-programme\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">Directors Training Programme<\/a><\/li>\n    <li id=\"src-10\" style=\"margin-bottom:8px;\">ACRA, <a href=\"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/acra-and-sid-partner-to-strengthen-director-capability-and-governance-standards-in-singapore\/\" rel=\"noopener\" target=\"_blank\" style=\"color:#112958;\">ACRA and SID partner to strengthen director capability and governance standards in Singapore<\/a> (28 August 2026)<\/li>\n  <\/ol>\n  <p style=\"font-size:13px;color:#6B7280;margin:16px 0 0;\"><em>Last updated: 20 October 2026. This article is general information, not legal advice. Rules and penalties can change, so check the official sources above or speak with a qualified company secretary.<\/em><\/p>\n<\/div>\n\n<\/div>\n\n<!-- Structured data for AI\/search engines. Kept only if your WordPress user role can post unfiltered HTML (Administrators can). -->\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@graph\": [\n    {\n      \"@type\": \"Article\",\n      \"headline\": \"What Are a Director's Duties in Singapore? ACRA's List, the 2026 Penalties, and What Your Secretary Handles\",\n      \"datePublished\": \"2026-10-20\",\n      \"dateModified\": \"2026-10-20\",\n      \"author\": {\"@type\": \"Organization\", \"name\": \"Lionsworld\", \"url\": \"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/\"},\n      \"publisher\": {\"@type\": \"Organization\", \"name\": \"Lionsworld\", \"url\": \"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/\"},\n      \"image\": \"https:\/\/images.unsplash.com\/photo-1694253988732-816ab6e60caa?w=1200&q=80&auto=format&fit=crop\",\n      \"citation\": [\n        \"https:\/\/www.acra.gov.sg\/register\/business\/registering-different-business-structures\/local-company\/appointing-company-directors-other-key-officers\/\",\n        \"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/directors-duties\/\",\n        \"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/preparing-financial-statements\/financial-reporting-duties-for-directors\/\",\n        \"https:\/\/www.acra.gov.sg\/manage\/companies\/legal-requirements-common-offences\/filing-annual-returns-companies\/penalties-enforcement-late-annual-return-filing\/\",\n        \"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/commencement-of-key-changes-under-the-corporate-and-accounting-laws-amendment-act-2025\/\",\n        \"https:\/\/www.acra.gov.sg\/regulations\/legislation\/amendment-acts\/corporate-and-accounting-laws-amendment-act\/\",\n        \"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/amendments-to-form-45-consent-to-act-as-director-and-statement-of-non-disqualification-to-act-as-director--with-effect-from-6-may-2026-\/\",\n        \"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/commencement-of-key-changes-under-the-corporate-and-accounting-laws--amendment--act-2025-on-20-october-2026\/\",\n        \"https:\/\/www.acra.gov.sg\/resources\/acra-academy\/directors-training-programme\/\",\n        \"https:\/\/www.acra.gov.sg\/news-events\/news-announcements\/acra-and-sid-partner-to-strengthen-director-capability-and-governance-standards-in-singapore\/\"\n      ]\n    },\n    {\n      \"@type\": \"FAQPage\",\n      \"mainEntity\": [\n        {\"@type\": \"Question\", \"name\": \"Am I responsible if I'm a director in name only in Singapore?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. ACRA says all directors are responsible under the legislation, whether active or not. Being a director who doesn't take part in running the company doesn't remove your duties.\"}},\n        {\"@type\": \"Question\", \"name\": \"Can my company secretary carry out my director's duties for me?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. ACRA describes company secretaries as helping the company comply with its requirements. A secretary can prepare documents and file them, but the duties, and responsibility for the financial statements, stay with the directors.\"}},\n        {\"@type\": \"Question\", \"name\": \"What is the penalty for breaching directors' duties in Singapore?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"ACRA announced in April 2026 that the maximum fine for breaching directors' duties under section 157 of the Companies Act has increased from $5,000 to $20,000, with up to 12 months' imprisonment for serious offences.\"}},\n        {\"@type\": \"Question\", \"name\": \"Do directors of a dormant company in Singapore still have duties?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. The duties ACRA lists, including filing annual returns, apply to the company's directors whether or not the company is trading, unless a specific exemption applies.\"}},\n        {\"@type\": \"Question\", \"name\": \"Is there free training for company directors in Singapore?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes. ACRA's Directors Training Programme is free, online and takes about two hours. ACRA and the Singapore Institute of Directors are also launching Company Director Fundamentals, whose first six modules are free.\"}}\n      ]\n    }\n  ]\n}\n<\/script>\n","protected":false},"excerpt":{"rendered":"<p>Every Singapore director is responsible under the Companies Act, active or not. ACRA&#8217;s list of duties, the 2026 penalties, and what your secretary handles.<\/p>\n","protected":false},"author":3,"featured_media":264274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[21],"tags":[],"class_list":["post-264275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-secretarial-service"],"_links":{"self":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/posts\/264275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/comments?post=264275"}],"version-history":[{"count":1,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/posts\/264275\/revisions"}],"predecessor-version":[{"id":264277,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/posts\/264275\/revisions\/264277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/media\/264274"}],"wp:attachment":[{"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/media?parent=264275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/categories?post=264275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/glutenfreepleasure.com\/__proxy_domain\/www.lionsworld.com.sg\/wp-json\/wp\/v2\/tags?post=264275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}