Cyber Resilience for SMEs: Part 1 The New Standard – Navigating the CSA Cyber Essentials 2025 Update
The Cyber Security Agency of Singapore (CSA) has released a comprehensive update to the Cyber Essentials Mark, fundamentally raising the bar for foundational security practices among Small and Medium Enterprises (SMEs). Effective since 2025, the revised framework...
A Review of Singapore Tax Cases in 2025
This note summarizes the significant judicial developments from six key tax cases decided in 2025, covering capital allowances, the taxation of income from non-performing loans, employment income characterization, the Qualifying Debt Securities (QDS) scheme, the...
New online application for Waiver of Shareholding Test
Under Sections 23(4) and 37(12) of the Singapore Income Tax Act 1947, a company’s ability to carry forward or carry back unutilised trade losses, capital allowances, and donations is contingent upon meeting the continuity of ownership requirement. A waiver of this...
SFRS(I) 8 Operating Segments and the Management Approach
As the effective date of the latest Singapore Financial Reporting Standards (International) (SFRS(I)s) approaches, it is crucial for professional accountants to understand the nuances of the new segment reporting requirements under SFRS(I) 8. The standard introduces a...
Key Updates and Compliance Insights from the 2025 CPE Review
On or about 30 March 2026, the Accounting and Corporate Regulatory Authority (ACRA) has issued Audit Practice Bulletin (APB) No. 1 of 2026 "Strengthening Professional Excellence: Continuing Professional Education Compliance Insights" sharing its key observations from...
Implementation of AI-Driven Digital Marketing Content and Web Development
This technical note consolidates key methodologies and tool implementations derived from recent training on AI-powered digital content creation. The objective is to establish standardized workflows for leveraging artificial intelligence across the marketing funnel,...
Corporate Sustainability Operationalization and Reporting Frameworks – Part II
Introduction This technical note consolidates key insights from advanced corporate sustainability training, focusing on the operationalization of environmental management, sustainable procurement, and sustainability reporting frameworks. The content reflects current...
Key Regulatory and Digital Enhancements from ACRA
This note outlines the significant regulatory updates and digital enhancements recently introduced by the Accounting and Corporate Regulatory Authority (ACRA). These changes are designed to streamline filing processes, enhance corporate transparency, and improve user...
Corporate Sustainability Operationalization and Reporting Frameworks – Part I
This technical note provides key concepts, frameworks, and practical methodologies presented in the Foundations in Corporate Sustainability course, designed to equip businesses with the foundational knowledge required to embark on or advance their corporate...
Director’s Duties, Corporate Compliance, and AML/CFT Obligations in Singapore
The regulatory landscape for companies, directors, and corporate service providers (CSPs) in Singapore continues to evolve, placing greater emphasis on accountability, proactive compliance, and robust anti-money laundering (AML) and countering the financing of...