What are the Duties of Directors when it comes to Financial Reporting?

This follows up on the news that from 2024 onwards, annual reports of all companies listed in Singapore are required to disclose the amount and breakdown of salaries and other payments made to their directors and chief executive officers. ACRA’s Financial Reporting Surveillance Programme polices poor financial reporting which could result in unreliable information and/or […]

The Liability of Directors in Singapore

Directors don’t only have statutory duties. They also have common law duties. Common Law Duties (1) Duties recognised by the common law are duties that have been established by previous cases. Common law duties often overlap with statutory duties for the simple reason that statutes are codification of the common law duties. (2) Duty to […]

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