Company Directors
What if I do not have a local director when setting up a company in Singapore?
There are usually three options: use a nominee director service, have yourself or an employee obtain an Employment Pass and become the local resident director, or appoint an acquaintance who meets the local residency requirement as a director.
A local resident director must be a Singapore citizen, permanent resident or work pass holder who meets the local residency requirement, and the company must have at least one local resident director registered at all times.
- If a Korean parent company is setting up a subsidiary: Because the Korean parent company (a corporate entity) cannot be a director, many companies use a nominee director service until the employee or executive to be seconded obtains an Employment Pass under the subsidiary.
- Individual founders (living overseas): Set up the company first with a nominee director service, then consider an Employment Pass or EntrePass. Whether a visa is issued depends on the outcome of the assessment.
- If you appoint a local acquaintance as a director: That director also bears legal duties and liabilities towards the company, so it is advisable to set out their role and scope of responsibility in writing in advance.
Lee Kim Alliance provides a nominee director serviceand Employment Pass application support.
As of November 2026, source: ACRA
How do directors and shareholders differ in a Singapore company?
Directors manage the company and are responsible for fulfilling its legal obligations, while shareholders are the owners of the company who hold its shares. Shareholders decide key matters such as the appointment of directors at general meetings.
- Directors: Handle day-to-day management and board resolutions, and are responsible for fulfilling statutory obligations such as filings with ACRA. At least one must be locally resident.
- Shareholders: Own the company in proportion to the shares they hold, and have dividend and voting rights at general meetings depending on the class of shares. There is no residency requirement.
Lee Kim Alliance provides a company incorporation service.
Do the directors and shareholders of a Singapore company have to be the same person?
No. Directors and shareholders do not have to be the same person. One person can be both a director and a shareholder, a person with no shares can be a director, and a person who is not a director can be just a shareholder.
A one-person company in which one individual is the sole shareholder and director is also possible. However, if that person is not resident in Singapore, one more local resident director must be appointed.
- If a Korean parent company is setting up a subsidiary: The parent company (a corporate entity) becomes the shareholder, and employees or executives of the parent company become directors in their personal capacity.
- Individual founders (living overseas): The founder becomes both shareholder and director, and a nominee director is added.
Lee Kim Alliance provides a company incorporation service.
How many directors does a subsidiary company require?
The company must have at least one director who is a Singapore resident.
What are the main duties and responsibilities of a Singapore company director?
Directors have a duty to act honestly and with reasonable care in carrying out their duties for the company, and are responsible for ensuring that the company meets its legal obligations, such as filings with ACRA and IRAS.
- Act in the interests of the company, and disclose and avoid any personal conflicts of interest
- Ensure that statutory obligations such as the Annual Return, the AGM and the preparation of financial statements are fulfilled on time
- Ensure that statutory registers, such as the registers of directors, shareholders and beneficial owners, are kept accurately
All directors, including nominee directors, have the same duties, and breaches can result in sanctions such as fines or disqualification as a director.
Lee Kim Alliance supports the management of statutory deadlines through its company secretary service.
As of November 2026, source: ACRA
Does a director have to be a shareholder and vice versa?
No, directors are permitted, but not required to own shares in the company. Likewise, a shareholder is permitted, but not required to be a director.
Do I have to live in Singapore to be a director of a Singapore company?
No. Not all directors need to live in Singapore. Only at least one director needs to be ordinarily resident in Singapore, and the other directors may live overseas, for example in Korea.
Directors living overseas can be appointed without nationality restrictions. However, all directors must be at least 18 years old and must not be disqualified from acting as a director.
Lee Kim Alliance provides a nominee director service.
As of November 2026, source: ACRA
Is a local director required to set up a company in Singapore?
Yes. Every company set up in Singapore must have at least one director who is ordinarily resident in Singapore (local resident director). The other directors may live overseas, for example in Korea.
The local resident director can be a Singapore citizen, permanent resident or work pass holder who meets the local residency requirement. The local resident director has the same legal duties as the other directors.
- If a Korean parent company is setting up a subsidiary: The employee or executive to be seconded can obtain an Employment Pass under the subsidiary and become the local resident director, or the company can use a nominee director service until the visa is issued.
- Individual founders (living overseas): The usual approach is to set up the company with a nominee director service and then, if needed, replace the nominee director after the founder obtains an Employment Pass.
- Singapore residents (PR and work pass holders): First check the type and conditions of your pass to see whether you can be the local resident director yourself.
Lee Kim Alliance provides a nominee director service.
As of November 2026, source: ACRA
Which residents can be a local director of a Singapore company?
Singapore citizens, permanent residents and work pass holders who meet ACRA's local residency requirement can be local resident directors. Work pass holders should first check the type of pass and the MOM conditions.
- Citizens and permanent residents: Can be local resident directors.
- Employment Pass, PEP and ONE Pass holders: These are passes that ACRA treats as local residents. An Employment Pass holder who wants to be a director of a company other than the employing company needs a Letter of Consent (LOC) from MOM.
- EntrePass and DP (Dependant's Pass) holders: These are not separately listed as local residents by ACRA, so you should check with MOM whether it is possible before taking office as a director. A DP holder needs an LOC to run a business.
MOM rules may change and the assessment depends on individual circumstances, so we recommend checking before the appointment.
Lee Kim Alliance provides a nominee director serviceand Employment Pass application support.
As of November 2026, source: ACRA, MOM
What is the minimum number of directors for a Singapore company?
One. If there is only one director, that director must be a local resident director ordinarily resident in Singapore, and if there are several directors, at least one of them must be a local resident director.
Only individuals (natural persons), not companies, can be directors. In a company with only one director, that director cannot also act as the company secretary, so a separate company secretary must be appointed.
Lee Kim Alliance provides a nominee director serviceand a company secretary service.
As of November 2026, source: ACRA
What are the qualification requirements for a director of a Singapore company?
A director of a Singapore company must be an individual aged 18 or over who has the capacity to make decisions and is not disqualified from acting as a director. There is no nationality restriction, but at least one of the directors must be locally resident.
- Be an individual (natural person), not a company (corporate entity)
- Be aged 18 or over and able to make decisions on their own
- Not fall under any grounds for disqualification, such as being an undischarged bankrupt
- Not be disqualified from acting as a director by court order or under the law (for example, a conviction involving fraud or dishonesty, or disqualification for repeated breaches of ACRA filing obligations)
When appointed as a director, the person makes a statement in the consent to act as director (Form 45) that there are no grounds for disqualification.
Lee Kim Alliance supports the preparation of director appointment documents and filing with ACRA through its company secretary service.
As of November 2026, source: ACRA
Can a director of a Singapore company also act as the company secretary?
Yes. If there are two or more directors, a director who meets the local residency requirement can also act as the company secretary. However, in a company with only one director, that director cannot also act as the company secretary.
The company secretary must be an individual, not a company, and must be a Singapore citizen, permanent resident or a person who meets the local residency requirement. Practical knowledge of statutory filings and maintaining registers is also needed.
Lee Kim Alliance provides a company secretary service.
As of November 2026, source: ACRA
Can a new director be appointed after incorporating a Singapore company?
Yes, even after incorporation, a new director can be appointed at any time following the procedure in the constitution. After the appointment, the change of directors must be reported to ACRA, and a local resident director is replaced in the same way.
Directors are usually appointed by a board resolution or a shareholders' resolution, depending on the constitution. The new director signs a consent to act as director and submits identification and proof of address.
- When replacing a nominee director service: the new local resident director must be appointed first and the existing local resident director must resign afterwards, so that there is no gap in the local resident director.
Through its company secretary service, Lee Kim Alliance helps prepare director appointment resolutions and file with ACRA.
As of November 2026, source: ACRA
Can a director of a Singapore company resign or be removed?
Yes, a director can resign by submitting a resignation letter, and the company can remove a director following the procedure set out in the constitution. After the change, it is reported to ACRA.
However, if the company has only one local resident director, that director cannot resign until a new local resident director has been appointed. The order of appointment and resignation must be arranged so that there is no period in which the local resident director requirement is not met.
Through its company secretary service, Lee Kim Alliance helps with director change documents and ACRA filings.
As of November 2026, source: ACRA
Is a director of a Singapore company an employee of the company?
No, being a director does not by itself make a person an employee. A director is an officer of the company and becomes an employee only by entering into a separate employment contract with the company.
For example, a managing director working on an Employment Pass is also an employee of the company, whereas a nominee director service provides a director with no employment relationship. Even if not an employee, a director still bears all duties and responsibilities under the Companies Act.
Lee Kim Alliance provides a company secretary service.
Can another company (corporate entity) be appointed as a director of a Singapore company?
No, only individuals (natural persons) can be directors of a Singapore company; a company or other corporate entity cannot be a director. However, a corporate entity can participate as a shareholder.
If a Korean head office wants to take part in management, the common approach is to appoint head office executives or employees as directors in their personal capacity and register the head office as a shareholder.
Lee Kim Alliance provides a company incorporation service.
As of November 2026, source: ACRA
What are the conditions for using a nominee director service (Nominee Director)?
A nominee director service involves sharing legal responsibility as a director, so it usually starts after client due diligence, signing a nominee director indemnity agreement and paying a refundable deposit.
- Client due diligence (KYC): we verify the identity of shareholders, beneficial owners and directors, and the nature of the business.
- Nominee director indemnity agreement: sets out the scope of the nominee director's role and the company's obligations to provide information and cooperate.
- Deposit: a deposit is paid that is refunded under the terms of the agreement when the service ends.
- Term: the service is used in 12-month terms.
The service may not be available depending on the nature of the business or the results of client due diligence, and it is difficult to continue the service if the company does not meet its statutory filing obligations.
Please review Lee Kim Alliance's nominee director service and packages.
Who is a resident of Singapore?
A Singapore citizen, Singapore Permanent Resident or EP holder who is residing in Singapore.
Can a Singapore EP holder also be a director of another company?
Yes, but an Employment Pass holder who wants to be a director of a company other than the employer must first obtain a LOC (Letter of Consent) from MOM, because directorship duties are also treated as work.
- A company with a shareholding link to the employer: if the shareholding link appears in ACRA records, a LOC is often allowed, but it depends on the review.
- An unrelated company: a LOC may be approved only with the support of the government agency responsible for that industry.
A LOC is valid only until the expiry or cancellation date of the current Employment Pass, so when the Employment Pass is renewed, the LOC must be applied for again.
Lee Kim Alliance provides Employment Pass application support.
As of November 2026, source: MOM