ISSB Practice Statement on Nature-Related Disclosures
During its April 2026 session held in Beijing, the International Sustainability Standards Board (ISSB) approved moving forward with a public consultation on draft guidance addressing disclosures related to nature. This guidance is expected to be issued as an IFRS...
Part 1: The Evolving Business Case — From Compliance Requirement to Strategic Imperative
This is Part 1 of a 4-part article based solely on the insights, data, and conclusions written from the perspective of a firm that has assimilated the information. Recent analysis of the current business landscape confirms that the business case for sustainability has...
Cybersecurity Resilience: Turning Risk into Competitive Advantage
Singapore organisations face an accelerating threat landscape. According to the CSA’s latest Cybersecurity Health Report, over 89% of local organisations encountered at least one cybersecurity incident in the past year – and 99% of those suffered direct business...
Cyber Resilience for SMEs: Part 4 The Human Element – Governance, Visibility, and Sustainable Security Culture
Executive Summary Technical controls—no matter how robust—operate within a context defined by people, processes, and governance. The most sophisticated backup architecture and patching automation can be neutralized by a single compromised user account or a poorly...
ASC Backs Fair Value Option Changes with Caveats
In response to the IASB’s Exposure Draft on proposed changes to the fair value option under IAS 28, the Accounting Standards Committee (ASC) of Singapore has expressed general support for the amendments. The ASC agrees that the revisions will reduce diversity in...
ACRA’s 2026 Reforms: Why SME Directors Must Act Now?
Singapore SME directors should review their governance, financial reporting and compliance processes ahead of ACRA-related Companies Act changes taking effect on 6 May 2026. The key developments include higher director penalties, expanded disqualification rules for...
New Singapore–Kenya DTA Slashes Withholding Tax Rates
The Double Taxation Agreement (DTA) between Singapore and Kenya took effect on 20 April 2026, capping withholding tax rates on dividends, interest, royalties, and technical fees — with a 0% rate for government-related payments. Implications Lower cross-border tax...
Key Considerations in Singapore Private Wealth Structuring
Singapore continues to strengthen its position as a leading hub for private wealth management. Recent developments in tax incentives, regulatory frameworks, and investment vehicles have created both opportunities and complexities for families and their advisors. This...
Singapore Signs GloBE Information Exchange Agreement
On 15 April 2026, Singapore became a signatory to the Multilateral Competent Authority Agreement (MCAA) for the exchange of Global Anti-Base Erosion (GloBE) information. This enables multinational enterprise (MNE) groups to participate in a central filing mechanism...
Key Corporate Law Amendments Taking Effect 6 May 2026
The Accounting and Corporate Regulatory Authority (ACRA) confirms phased commencement of Corporate and Accounting Laws (Amendment) Act 2025 from 6 May 2026. The changes raise maximum fines for director misconduct, extend director disqualification to money‑laundering...