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Glossary
Glossary
Disclaimer
This glossary is only intended for general information and does not constitute legal advice. You should seek your own professional advice on your specific situation if necessary.
Find
3-year rolling period
For renewal of registration as a public accountant. Means the 3 years immediately preceding the year in which the registration is going to be renewed.
AED
UAE Dirham (Currency)
AFN
AFGHANISTAN Afghani (Currency)
ALL
ALBANIA Lek (Currency)
AMD
Armenian Dram (Currency)
ANG
Netherlands Antillian Guilder (Currency)
AOA
ANGOLA Kwanza (Currency)
ARS
Argentine Peso (Currency)
AUD
Australian Dollar (Currency)
AWG
Aruban Florin (renamed currency name)
AZN
Azerbaijanian Manat (Currency)
Accounting Limited Liability Partnership
An entity registered under the Accountants Act and the Limited Liability Partnership Act and is authorised to provide public accountancy services i.e. the audit and reporting on financial statements and the doing of such acts that are required to be done by a public accountant.
Accounting Transaction
The accounting or other records of which has to be kept mainly to allow financial statements to be prepared. The Companies Act (CA) uses this term in relation to dormant local and dormant foreign companies.
Allotment of Shares
The process where a person acquires shares directly from the company.
Alternate Address
If provided, an alternate address of a director will be reflected in products such as extracts and profiles.
Alternate Director
A person who is appointed to act on behalf of another director when the latter is unable to attend a meeting.
Amalgamation
The merging of two or more companies into a single company.
Annual Declaration (for a LLP)
A transaction filed by the manager of a Limited Liability Partnership (LLP) in Bizfile annually declaring whether the LLP is solvent or insolvent.
Annual General Meeting (AGM)
A mandatory annual meeting of shareholders. At the AGM, the company will present its financial statements (also known as "accounts") before the shareholders (also known as "members") so that they can raise any queries regarding the financial position of the company.
Annual Return
A yearly statement which a company must file with ACRA giving information such as its officers, members, activities, and AGM date. Unless exempted, a company must lodge its financial statements together with its Annual Return.
Application for leave of Registrar to file Notice of Error (ANOE)
A BizFile transaction for a company to rectify clerical or typographical errors related to shares and charges.
Approved Liquidator
A person who has been approved under the Companies Act as a liquidator. A person must be registered as an Approved Liquidator before he can consent to be appointed and act as a liquidator for companies winding up by the Court.
Approved Principal
A public accountant who has been registered as a public accountant for at least 5 years and not have failed an audit inspection with hot review orders or more serious sanctions under the Practice Monitoring Programme (PMP).
Authentication Number
An authentication number is a unique number displayed on an electronic certified product or document which is provided by ACRA. Public can make use this number and the respective UEN to authenticate such electronic certified product at ACRA portal.
BAM
Convertible Marks (Currency)
3-year rolling period
For renewal of registration as a public accountant. Means the 3 years immediately preceding the year in which the registration is going to be renewed.
AED
UAE Dirham (Currency)
AFN
AFGHANISTAN Afghani (Currency)
ALL
ALBANIA Lek (Currency)
AMD
Armenian Dram (Currency)
ANG
Netherlands Antillian Guilder (Currency)
AOA
ANGOLA Kwanza (Currency)
ARS
Argentine Peso (Currency)
AUD
Australian Dollar (Currency)
AWG
Aruban Florin (renamed currency name)
AZN
Azerbaijanian Manat (Currency)
Accounting Limited Liability Partnership
An entity registered under the Accountants Act and the Limited Liability Partnership Act and is authorised to provide public accountancy services i.e. the audit and reporting on financial statements and the doing of such acts that are required to be done by a public accountant.
Accounting Transaction
The accounting or other records of which has to be kept mainly to allow financial statements to be prepared. The Companies Act (CA) uses this term in relation to dormant local and dormant foreign companies.
Allotment of Shares
The process where a person acquires shares directly from the company.
Alternate Address
If provided, an alternate address of a director will be reflected in products such as extracts and profiles.
Alternate Director
A person who is appointed to act on behalf of another director when the latter is unable to attend a meeting.
Amalgamation
The merging of two or more companies into a single company.
Annual Declaration (for a LLP)
A transaction filed by the manager of a Limited Liability Partnership (LLP) in Bizfile annually declaring whether the LLP is solvent or insolvent.
Annual General Meeting (AGM)
A mandatory annual meeting of shareholders. At the AGM, the company will present its financial statements (also known as "accounts") before the shareholders (also known as "members") so that they can raise any queries regarding the financial position of the company.
Annual Return
A yearly statement which a company must file with ACRA giving information such as its officers, members, activities, and AGM date. Unless exempted, a company must lodge its financial statements together with its Annual Return.
Application for leave of Registrar to file Notice of Error (ANOE)
A BizFile transaction for a company to rectify clerical or typographical errors related to shares and charges.
Approved Liquidator
A person who has been approved under the Companies Act as a liquidator. A person must be registered as an Approved Liquidator before he can consent to be appointed and act as a liquidator for companies winding up by the Court.
Approved Principal
A public accountant who has been registered as a public accountant for at least 5 years and not have failed an audit inspection with hot review orders or more serious sanctions under the Practice Monitoring Programme (PMP).
Authentication Number
An authentication number is a unique number displayed on an electronic certified product or document which is provided by ACRA. Public can make use this number and the respective UEN to authenticate such electronic certified product at ACRA portal.
BAM
Convertible Marks (Currency)
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B
C
D
E
F
G
H
I
J
K
L
M
N
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