The short answer
- Appoint the new secretary before the old one leaves. The company must not be without a secretary.
- File the change of officers with ACRA within 14 days.
- Get the registers, minute book, ledgers, prior filings and tax computations handed over in usable form.
- Move Corppass and myTax Portal access on the same day.
Changing company secretary
- Choose the new provider and agree scope and fee.
- Board resolution appointing the new secretary; the outgoing secretary resigns.
- File the change with ACRA within 14 days.
- Hand over the statutory registers, minute book, share certificates, constitution and any seal.
- Update Corppass users, bank records and registered office if it changes.
Changing accountant
- Agree a cut-off date, ideally a month or year end.
- Collect the ledger (or access to it), bank reconciliations, fixed asset register, prior financial statements, tax computations and IRAS correspondence.
- Ask about open items: unfiled returns, queries, instalment plans.
- Move Corppass and myTax Portal roles: remove the old firm, add the new.
- Confirm the next deadlines in writing with the new provider.
Handover checklist
- All registers, current and complete
- Signed minutes for every meeting and resolution
- Last three years of financial statements and tax returns
- Loss, capital allowance and GST records carried forward
- List of every government access the old provider held, now removed
A switch without gaps
| Week | Step |
|---|---|
| 1 | Engage the new provider; agree the cut-off and the list of records needed |
| 1 to 2 | New provider writes to the old one for the handover; directors approve the change |
| 2 to 3 | Records handed over; Corppass and myTax Portal roles moved |
| 3 | ACRA filing for any change of secretary; new provider confirms upcoming deadlines |
Avoid switching in the month before a deadline. If you must, ask the outgoing provider to complete that filing first, and agree it in writing.
Questions people ask
Can the old company secretary resign before a new one is appointed?
Plan it so the company is never without a secretary: appoint the new secretary, then let the old one resign, and file the change with ACRA within 14 days.
What should the old accountant hand over?
The ledger, bank reconciliations, fixed asset register, prior financial statements, tax computations, IRAS correspondence, and details of losses and capital allowances carried forward.
Talk it through with an adviser
Tell us your structure and deadlines. We reply with what applies to you and a fixed-fee proposal.
Sources
- ACRA: Submitting your application to set up a local company
- GovTech: What is Corppass and how to apply
General information only, last reviewed 11 November 2026. It is not advice for your situation. Laws and practice change, and the official sources linked above prevail. Speak to a qualified adviser before you act.
