ACRA's New Records Inspection Rules: Are Your Company Files Ready?

Since 20 October 2026, Singapore companies no longer have to keep their registered office open to the public for set hours, but they must still produce company records for inspection when someone gives reasonable notice. The change, under the Corporate and Accounting Laws (Amendment) Act 2025, shifts the burden from staffing an office to being able to find and present the right records on request. Micrographics Data, a GeBIZ-registered Singapore company established in 1989, scans and indexes corporate records so they can be produced quickly.

What ACRA changed on 20 October 2026

ACRA announced that the next phase of amendments under the Corporate and Accounting Laws (Amendment) Act 2025 would commence on 20 October 2026. The Bill was passed on 5 November 2025 and is commencing in phases, with an earlier set of amendments taking effect on 6 May 2026.

For records, the key points in ACRA's announcement are:

• Registered office opening hours: the minimum public opening hours requirement for the registered office has been removed.
• Inspection on notice: companies must continue to make company records available for inspection in accordance with the law. A person who wishes to inspect must give the company reasonable notice.
• Two-hour availability: once notice is given, the company must make the records available for at least two hours during each of the relevant business days.
• Address changes: a change of registered office address must still be filed within 14 days after the change.

The same phase also asks companies to confirm, in the annual return, that the particulars held for directors, CEOs, secretaries, auditors and relevant members are accurate.

Why "reasonable notice" puts the focus on retrieval

Public opening hours meant someone was physically present at the registered office. Inspection on notice means the company, or its corporate secretary, must be able to gather the requested records and present them within a short window. That is straightforward when registers are current and files are organised. It is harder when minute books, share transfer forms, resolutions and older registers sit in boxes in an office store room or with a former service provider.

Common gaps that surface during an inspection request include:

• bound minute books and resolutions kept only on paper, with no index;
• historical share certificates and transfer forms spread across several locations;
• registers of controllers and nominees that exist, but cannot be found quickly in the form required;
• supporting records split between the company, its auditors and its corporate secretary.

Which registers are already electronic, and which are not

ACRA's guidance states that under the Companies Act 1967, all Singapore companies must keep accurate records of key persons in their company. The table below shows where each register is kept:

Register	Where it is kept	Update rule (ACRA guidance)
Members, directors, secretaries, CEOs, auditors	ACRA electronic registers, updated through Bizfile	Changes filed within 14 days
Register of registrable controllers (RORC)	Physical or electronic copy at the registered office or the corporate service provider's office	Updated within seven days of a change
Registers of nominee directors and nominee shareholders	Physical or electronic copy	Updated within seven days of a change

Everything outside these registers, such as minutes, resolutions, contracts and accounting records, remains the company's responsibility to keep and produce. IRAS also states that companies must keep their records for at least 5 years from the relevant Year of Assessment, so the inspection window and the retention period overlap for most active files.

A practical readiness checklist

1. List what can be inspected: agree with your corporate secretary which records fall within an inspection request.
2. Locate every copy: registered office, corporate service provider, auditors and any off-site storage.
3. Digitise the paper backlog: scan minute books, resolutions and historical registers to searchable PDF, with an index by document type and date.
4. Keep one controlled source: store the scanned set in a document management system with access controls and an audit trail, so the same version is produced every time.
5. Decide what happens to the paper: keep originals where a legal or business need remains; arrange secure storage or certified destruction for the rest under a written retention schedule.
6. Test a request: ask a colleague to request three records and time how long it takes to produce them.

How Micrographics Data supports corporate records readiness

Micrographics Data has provided document scanning and archiving services in Singapore since 1989. For corporate records, the work typically covers:

• Secure collection: documents are collected by Micrographics Data's own staff in its own vehicles.
• Scanning and indexing: bound minute books, registers and loose files are scanned, quality-checked and indexed using WizAdmin, Micrographics Data's in-house scanning workflow software.
• Document management: scanned records can be loaded into DocuWare or Therefore, both distributed by Micrographics Data, for controlled retrieval.
• Long-term copies: records with permanent value can also be written to archival microfilm. See microfilming and digital-to-microfilm services.
• Originals: secure storage or certified destruction is arranged and managed by Micrographics Data.

Read more about corporate document scanning services in Singapore.

Frequently asked questions

What changed for company records inspection on 20 October 2026?

ACRA removed the minimum public opening hours requirement for registered offices. Companies must still make company records available for inspection: a person who wishes to inspect must give reasonable notice, and the company must then make the records available for at least two hours during each of the relevant business days.

Does my company still need a registered office address?

Yes. The opening hours requirement was removed, not the registered office itself. ACRA states that a change of registered office address must still be filed within 14 days after the change.

Can company registers be kept in electronic form?

Yes, in part. ACRA maintains electronic registers of members, directors, secretaries, CEOs and auditors, which update automatically when changes are filed through Bizfile. For the register of registrable controllers and the registers of nominee directors and nominee shareholders, ACRA's guidance refers to keeping a physical or electronic copy.

How long must Singapore companies keep business records for tax?

IRAS states that companies must keep their records for at least 5 years from the relevant Year of Assessment.

How can Micrographics Data help us prepare for inspection requests?

Micrographics Data scans, indexes and quality-checks corporate records so that registers, minutes and supporting documents can be found and produced quickly. Documents are collected by Micrographics Data's own staff in its own vehicles, and secure storage or certified destruction of originals can be arranged and managed by Micrographics Data.

Request a Quote

Tell us what records you hold and where they are kept, and we will scope the scanning, indexing and handling of originals. Services are supplied from Singapore; availability and delivery dates confirmed on each quotation. Request a Quote, call +65 6472 7255 or email sales@micrographicsdata.com.

Sources: Accounting and Corporate Regulatory Authority (ACRA), "Commencement of key changes under the Corporate and Accounting Laws (Amendment) Act 2025 on 20 October 2026" and "Corporate and Accounting Laws (Amendment) Act" summary; ACRA, "Company registers" guidance (updated 29 January 2026); Inland Revenue Authority of Singapore (IRAS), "Record keeping requirements". This article is general information, not legal advice.