Singapore: Types of Company
Public Company Limited by Shares
A public company limited by shares is a locally incorporated company; it must have the word "Limited" as part of its name. There is no limit on the maximum number of shareholders. Such companies are often listed on a stock exchange and raise capital by issuing shares and debentures. Before it can do so, the company must register a prospectus with the Monetary Authority of Singapore.
The company must register with the Accounting and Corporate Regulatory Authority (ACRA). The registration fee is SGD300, plus SGD15 for company name approval. Accounts must be audited annually and filed with ACRA. An annual tax return must also be filed with both ACRA and the inland revenue (IRAS) within one month of the company's annual general meeting.