Singapore has moved from one of the easier jurisdictions for opaque structures to one of the most rigorous, and 2026 accelerated that shift. If you hold or direct a Singapore company, Singapore beneficial ownership compliance now spans three registers and sharply higher personal exposure.
The Register of Registrable Controllers
Singapore companies must maintain a Register of Registrable Controllers (RORC) identifying their beneficial owners and lodge that information with ACRA's central register. The RORC is not public — only law enforcement can access it. Recent reforms added mandatory annual verification of controllers' particulars, so the register must be actively confirmed, not merely created once.
New: nominee director and shareholder registers
On top of the RORC, companies must now maintain — and file with ACRA — registers of nominee directors and nominee shareholders. Nominee status is flagged on a company's public business profile, while the underlying nominator detail stays restricted to authorities. Corporate services providers must be registered with ACRA, and nominee director arrangements can only be made through a registered provider.
Heightened director exposure in 2026
The maximum penalty for a director who breaches their statutory duties rose sharply, audit reports must name the individual accountant responsible, and the list of offences that can disqualify a director was broadened. Passive directorship — lending a name without engaging — is now a materially riskier position.
How GERAI helps
GERAI provides Singapore company registration and ongoing compliance, keeping your controllers register verified and your filings on time. See our Singapore jurisdiction page for more. We work on a compliance-first basis: GERAI does not provide nominee director/shareholder or company secretary services, and does not give tax advice.
For the official position, see the Accounting and Corporate Regulatory Authority (ACRA).
Related reading: Hong Kong jurisdiction · Cayman jurisdiction · Mauritius jurisdiction