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Register of Registrable Controllers: What Every Singapore Company Must Maintain

Since 2017, Singapore companies have had to look past their registered shareholders and identify who actually owns or controls them — and keep that information current in two separate places.

By Numisora Solutions Pte Ltd · Published 6 September 2026 · Last checked 6 September 2026

What a controller is

Under the Companies Act, a registrable controller is an individual or legal entity with "significant interest" in, or "significant control" over, a company. Significant interest is generally understood as holding more than 25% of the company's shares, voting power, or entitlement to profits or capital. Significant control can exist independently of shareholding — for example, through the right to appoint or remove directors, or other rights over the company's operating and financial decisions.

Who must maintain one

Unless exempted, all companies, foreign companies, and Limited Liability Partnerships incorporated or registered in Singapore must maintain a Register of Registrable Controllers (RORC), a requirement that has applied since 31 March 2017. This includes companies that are dormant or undergoing winding up, striking off, receivership, or judicial management. Variable Capital Companies are not required to lodge RORC information. Exemptions for certain other categories — for example, companies listed on an approved exchange, or Singapore financial institutions — are set out in the Fourteenth and Fifteenth Schedules of the Companies Act and the Sixth Schedule of the Limited Liability Partnerships Act.

Two registers, kept in step

Companies maintain their own internal register of registrable controllers, and separately lodge that information with ACRA's central register via BizFile+. Neither register is publicly accessible — the internal register may be inspected by the company's own directors and secretary, and the central register only by ACRA and other authorised public agencies. Companies must take "reasonable steps" to identify their controllers, which in practice means sending notices to individuals or entities who may be controllers, or who may know the identity of controllers.

Why it matters

The RORC exists to make the true ownership and control of Singapore companies transparent to regulators, restricting the use of corporate structures to obscure beneficial ownership. It sits alongside, and is checked as part of, the customer due diligence that corporate service providers are separately required to perform under the Corporate Service Providers Act.

This whitepaper summarises publicly available ACRA guidance and provisions of the Companies Act as at the checked date above. It is not legal advice. Confirm your company's specific obligations, including any exemption, against ACRA's current guidance.

Sources

  1. ACRA — Register of Registrable Controllers (RORC)
  2. ACRA — Setting up and maintaining a RORC
  3. ACRA — RORC Frequently Asked Questions
  4. Companies Act 1967, Fourteenth and Fifteenth Schedules (Singapore Statutes Online)

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