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LN Insights

Updates that turn change into practical action.

Monthly, reviewed perspectives on accounting, CSP and ACRA developments, Singapore tax, audit and responsible uses of AI in business.

AccountingCSP & ACRATaxAudit & assuranceAI for businessFamily office
Corporate tax calculations beside Singapore business documentsTax

YA 2026 Corporate Income Tax Rebate and Cash Grant: What Singapore Companies Should Know

Understand the enhanced 50% corporate income tax rebate, S$2,000 cash grant, eligibility conditions and filing considerations for Singapore companies in YA 2026.

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A Singapore small-company owner reviewing financial recordsAudit & assurance

Does My Singapore Company Qualify for Audit Exemption? ACRA Small Company Rules Explained

Understand the ACRA small-company audit exemption tests, group requirements and continuing financial-reporting obligations for Singapore companies.

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Singapore food-service staff working in a restaurant kitchenAccounting

Singapore F&B Employers: Food Services Progressive Wage Requirements from 1 July 2026

A practical guide to the revised Food Services Progressive Wage Model rates, employee coverage, training requirements and payroll actions for Singapore F&B employers.

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A family discussing long-term investment planning with an adviser in SingaporeFamily office

Setting Up a Family Office in Singapore: Sections 13D, 13O and 13U Explained

Understand the principal structures, tax incentives and practical requirements for establishing a single family office in Singapore under Sections 13D, 13O and 13U.

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Digital invoice workflow for Singapore GST reportingTax

When Does GST InvoiceNow Become Mandatory in Singapore?

Check your business’s GST InvoiceNow effective date, understand who must comply from 2026 to 2031, and learn how to prepare.

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A finance professional reviewing accounting automation on a laptopAI for business

Seven Accounting Tasks Singapore SMEs Can Automate Using AI

Explore seven accounting tasks Singapore SMEs can automate using AI, together with the human review, data protection and internal controls that remain essential.

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Singapore business district reflected in a financial reportAudit & assurance

Does My Singapore Company Need a Statutory Audit in 2026?

Learn whether your Singapore company requires a statutory audit in 2026, including the small-company, small-group, newly incorporated and dormant-company exemptions.

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Our editorial approach

Sourced. Reviewed. Practical.

LN Insights articles draw on authoritative sources and are reviewed before publication. They remain general information rather than advice for a particular circumstance.