Corporate Secretaries’ Year-End Checklist for Compliance and Growth

29 December 2025

Editor: ET

Learn how corporate secretaries in Singapore can prepare for year-end with a comprehensive compliance and growth checklist. Discover essential steps from financial reconciliation to audit readiness and strategic planning.

As the calendar year draws to a close in Singapore, corporate secretaries play a pivotal role in ensuring that companies meet regulatory requirements and are strategically positioned for growth in the new year. Year-end compliance isn’t just about ticking boxes—it’s an opportunity to reinforce strong governance, unlock operational efficiencies, and support long-term growth.

With insights drawn from the practices of leading corporate services firms such as Expede Tech, this comprehensive year-end checklist helps corporate secretaries in Singapore close the year confidently and prepare for a stronger 2026.

Further Reading: Merry Christmas from Expede Tech

Why a Year-End Checklist Matters

For Singapore businesses, year-end compliance is a critical governance milestone. Companies must comply with ACRA (Accounting and Corporate Regulatory Authority) rules, complete accurate financial reporting, align with IRAS (Inland Revenue Authority of Singapore) tax obligations, and ensure proper documentation of corporate actions. A well-executed year-end process reduces risk, builds investor confidence, and supports sound decision-making for the year ahead.

1. Ensure Annual General Meeting (AGM) and Annual Return Compliance

A key responsibility of the corporate secretary is to prepare for the company’s AGM and file the annual return with ACRA. Verify that minutes from board meetings, resolutions, and financial statements are accurate and ready. Confirm that all statutory deadlines are met and that shareholders receive timely notifications. Good governance at year-end builds trust with stakeholders and reinforces internal accountability.

2. Review and Finalise Financial Statements

Year-end financial statements must reflect the company’s true financial position. Work closely with your finance team or external accountant to ensure completeness, accuracy, and compliance with the Singapore Financial Reporting Standards (SFRS). Verify that all transactions, adjustments, accruals, provisions, and disclosures are correctly recorded. Errors at this stage can lead to audit complications and misaligned tax submissions.

3. Reconcile Bank Accounts and Key Financial Ledgers

Before closing the year, reconcile bank statements, accounts receivable, accounts payable, payroll, and other key ledgers. Reconciliation ensures that balances agree with internal records and uncovers discrepancies that must be resolved before auditors review the accounts. Prompt attention to reconciliations improves the reliability of your financial statements and supports stronger control environments.

4. Prepare for External or Internal Audits

Many companies in Singapore are required to undergo statutory audits or choose to conduct internal audits to strengthen assurance. Corporate secretaries should coordinate with auditors by providing complete documentation packs, clear audit trails, and timely responses to queries. Early engagement with auditors often uncovers issues sooner and reduces the risk of last-minute adjustments.

5. Review Corporate Governance Documentation

Ensure all corporate governance records are up to date. This includes registers of directors, share registers, minutes of meetings, board resolutions, and related-party disclosures. Update any changes in directorships, shareholdings, or key appointments with ACRA via BizFile+. Accurate records not only fulfil compliance but also present a clearer picture of the company’s structure to investors and regulators.

6. Assess Tax Compliance and Filing Requirements

Singapore companies must file Estimated Chargeable Income (ECI) within three months from the end of the financial year and submit their corporate tax return (Form C-S, C-S Lite, or Form C) by the statutory deadline (typically 30 November for most companies). Corporate secretaries should collaborate with tax professionals to ensure accurate tax computations, review eligible tax deductions, and be aware of incentives such as the Corporate Income Tax (CIT) Rebate announced in Budget 2025. Making sure tax filings are complete and accurate helps companies avoid penalties and take full advantage of available reliefs.

7. Document Directors’ Resolutions and Approvals

For decisions made during the year, ensure that all resolutions are properly documented and approved. Resolutions related to dividends, changes in share structure, issuance of new shares, or significant transactions must be recorded in board minutes and, where required, filed with ACRA. Accurate documentation protects the company and its officers from compliance disputes and supports transparency with stakeholders.

8. Review Contracts and Obligations

A year-end check should include a review of key contracts, leases, loan agreements, and ongoing obligations. Identify upcoming renewals, expiries, or clauses that may impact the coming year’s obligations. Align these findings with the board and executive leadership to plan proactively.

9. Update Risk Management Frameworks

As businesses evolve, so do risks. Corporate secretaries should assess whether the company’s risk management frameworks remain effective. This assessment may involve reviewing processes related to compliance, cyber security, data protection, financial risks, and operational resilience. Identifying and mitigating risks ahead of the new year positions companies for greater stability and growth.

10. Set Strategic Goals in Collaboration with Leadership

Beyond compliance, the year-end is a chance to align financial results with strategic objectives. Corporate secretaries, working with boards and leadership teams, can support goal setting for 2026—whether it’s market expansion, digital transformation, improved financial performance, or enhanced governance practices. Accounting insights, financial forecasts, and compliance readiness inform these strategic goals and strengthen execution.

11. Communicate with Stakeholders

Transparent communication with shareholders, employees, and key partners at year-end builds credibility and trust. Summarise key outcomes, acknowledge achievements, and share high-level plans for the year ahead. Corporate secretaries often play a central role in drafting shareholder letters, regulatory disclosures, and reports that communicate performance and strategy.

Further Reading: How to Prepare for Year-End Audits in Singapore

Unlocking Continued Growth Through Effective Year-End Preparation

For Singapore companies, a robust year-end checklist transcends compliance—it drives preparedness, accountability, and strategic clarity. Corporate secretaries serve as custodians of governance and compliance, helping businesses navigate complex regulatory environments while laying the foundation for growth.

With the right processes in place and expert support—such as advisory and compliance services offered by Expede Tech—businesses can close their financial year with confidence and enter 2026 with a solid plan for success.