By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: July 2026

If you have just spotted a mistake in something you filed with ACRA, take a breath: most filing errors are fixable, and usually without a lawyer. A Notice of Error (NOE) is ACRA’s administrative route for correcting an unintended mistake in a document already lodged on BizFile. For most errors the application costs S$60 and is processed within 7 working days. Share transaction corrections, the most common real-world case, take around 15 working days, or up to 30 where the register itself has to change. Revising defective financial statements costs S$200. Only the most serious category, a substantive error that affects someone’s legal rights, sits beyond ACRA’s counter and needs a court order. This guide works through every route step by step, and explains the one thing you should not do next: lodge a second filing to cancel out the first.

Key Takeaways

  • Most wrong ACRA filings can be corrected with a Notice of Error filed in BizFile: S$60 for most errors, S$200 for revised financial statements, and the fee is non-refundable.
  • Processing takes up to 7 working days for most NOEs, around 15 working days for share transaction NOEs, and up to 30 working days where register data changes.
  • An NOE only fixes unintended errors that do not harm, mislead or prejudice anyone. Substantive errors that affect legal rights need a court order.
  • File the NOE against the original wrong transaction. Lodging a second allotment or transfer to cancel out the first creates a new problem, not a fix.
  • A company position holder can file directly, or a corporate service provider (CSP) can file on the company’s behalf; supporting documents usually decide the outcome.

What is a Notice of Error and which mistakes can it fix?

A Notice of Error is not an undo button. It is a request for ACRA to correct specific wrong information in a transaction that has already been filed, while the transaction itself stays on the record. ACRA sorts correctable errors into two administrative rungs, with a third rung above them that no NOE can reach.

1. Clerical or typographical errors. ACRA’s own examples are spelling mistakes in names or addresses, wrong dates or numbers, simple data entry errors and wrong documents attached. The error must have been unintended and must not harm or mislead anyone.

2. Other unintended errors that prejudice no one. These go beyond a typo but still change nothing of substance. ACRA’s examples include a duplicate filing for a transfer of shares and an incorrect cessation date for a director or secretary (a different problem from getting the change of directors itself right). Here you must justify two things: the error was genuinely unintended, and correcting it will not prejudice any person.

3. Substantive errors. If the error affects legal rights, or fixing it would disadvantage someone (a disputed share allotment, say, or a resignation the director denies), the Registrar cannot simply amend the record. That is court territory, covered further below.

Any position holder of the company, typically a director or the company secretary, can file an NOE directly, or a registered corporate service provider can file on the company’s behalf. In practice, rectification is bread-and-butter work for a corporate secretary, and framing the application correctly the first time matters, because the fee is lost if it is rejected.

ACRA filing errors: the severity ladder and how each level is fixedThree step ladder. Step 1: clerical or typographical error, fixed by a Notice of Error, S$60, up to 7 working days. Step 2: other unintended error that prejudices no one, fixed by a Notice of Error or an Application to Registrar, S$60, 7 to 15 working days, up to 30 working days where register data changes. Step 3: substantive error affecting legal rights, court ordered rectification, legal costs, case dependent timeline. Share transaction NOEs run about 15 working days. Source: ACRA guidance on filing a Notice of Error, July 2026. The ACRA error severity ladder: three levels, three fixes Match the error to the lowest rung it fits; the fee and timeline follow Step 1: Clerical or typo Spelling slips, wrong dates, wrong document attached Notice of Error, S$60 Up to 7 working days Step 2: Unintended, no harm Beyond a typo, but nobody is harmed, misled or prejudiced NOE or Application to Registrar S$60, 7 to 15 working days Step 3: Substantive error Legal rights affected or a person would be prejudiced Court ordered rectification Legal costs, months not days Increasing severity, cost and time to fix Share transaction NOEs: about 15 working days, up to 30 where register data changes. All NOE fees are non-refundable. Source: ACRA guidance on filing a Notice of Error, share transaction NOEs and revised financial statements, July 2026

What can a Notice of Error not fix?

The test to keep in mind comes straight from ACRA’s wording: the error must be unintended, and correcting it must not harm, mislead or prejudice anyone. Everything an NOE cannot do follows from that test.

  • It cannot withdraw a filing you meant to make. Regretting a transaction is not an error. If the company genuinely allotted shares and now wishes it had not, the cure is a fresh corporate action, not an NOE.
  • It cannot erase a late-filing penalty. A penalty attaches because a deadline was missed, not because the form was wrong, so correcting the form does not undo the lateness. If that is your situation, read our guide on why ACRA late-penalty appeals are usually rejected before you spend anything.
  • It cannot settle a dispute. If two shareholders disagree about who owns what, ACRA will not pick a side through an NOE. Disputed facts need agreement or a court determination first.
  • It cannot change legal reality. The register records what happened; it cannot make something have happened. Backdating an appointment or a transfer through a correction is exactly the kind of prejudice the rules exist to prevent.

These boundaries come from the statutory framework the register sits on; our plain-English guide to the Singapore Companies Act explains who the register protects and why the Registrar’s correction powers are deliberately narrow.

How do you file a Notice of Error in BizFile?

The filing itself is straightforward once you know which eService to use. ACRA’s guidance and the BizFile instruction page for the File Notice of Error eService describe the same path:

  1. Log in to BizFile with Corppass. You need Business User access for the company, which is why a director or the secretary usually files.
  2. Find the right eService. From the menu, select Manage, then File Notice of Error. Share-related corrections run through this dedicated eService; most other corrections are filed through the General lodgement eService.
  3. Locate the original wrong transaction. Search by transaction number (it is on the filing acknowledgement) or by date range. File the NOE against that transaction, not against a later filing and not as a fresh lodgement of the same information.
  4. State the error precisely. The application asks for the incorrect information exactly as filed, the correct information, and a short factual explanation of how the mistake happened. Keep the explanation plain: what was entered, what should have been entered, and why the slip occurred.
  5. Attach supporting documents. Board resolutions, the instrument of transfer, the signed form the data was copied from: whatever shows the correct position existed before the wrong filing. For share NOEs, ACRA asks you not to include personal details such as dates of birth, mobile numbers or residential addresses.
  6. Pay the fee. S$60 for most NOEs, and it is non-refundable even if the application is withdrawn, rejected or appealed, so it pays to file once, properly.

ACRA emails the outcome. If the NOE is approved, ACRA corrects the information in its register and tags the NOE to the original transaction, so anyone who buys a business profile later sees the corrected position.

Lodged something wrong with ACRA? Our CSP-registered team rectifies filings every week, from simple typo NOEs to share-register corrections that need careful sequencing. Send us the transaction number and we will tell you which route applies. See what our corporate secretarial service covers.

How do you fix a wrong share allotment or transfer?

Share transactions generate more NOEs than anything else because they carry the most data: share quantities, consideration, shareholder particulars, share class. Typical slips include allotting the wrong number of shares in a return of allotment, naming the wrong transferee, entering the wrong consideration, or lodging the same transfer twice.

ACRA maintains a dedicated guide for share transaction NOEs, and the mechanics differ slightly from the general route. The application fee is S$60, non-refundable if the application is rejected for incomplete or inaccurate information. Processing takes 15 working days for clerical or typographical corrections and for Applications to Registrar, and up to 30 working days where the correction changes register data. Before filing, have ready the company’s UEN, the transaction number or a date range to find the filing, a clear description of the error, the correct information and your supporting documents; for the other-errors route you must also justify how the rectification prejudices no one.

Now the warning that saves the most pain. When self-filers spot a wrong allotment, the instinctive fix is to file a second transaction that cancels the first: another allotment for the right number, or a transfer moving the shares back. Do not do this. Every lodgement is a new transaction on the register, so instead of one wrong entry you now have two or three, each of which may need its own rectification. It is no accident that ACRA lists a duplicate filing for a transfer of shares among its example errors. The register also stops matching the company’s own share documents, which surfaces at the worst time, typically bank onboarding or investor due diligence. If you have filed something wrong, stop filing, and correct the original transaction through an NOE.

If the underlying mechanics are the issue rather than the filing itself, start with our guides to transferring shares in a Singapore company and to share capital and allotments at incorporation.

What if the error is in your financial statements or annual return?

Errors in the annual return family split into two different problems with two different routes.

The financial statements themselves are defective. If the statements do not comply with the Companies Act or accounting standards, the fix is a notification of revised financial statements, a separate NOE type. Section 202A of the Companies Act lets directors revise defective statements without going to court. The revised statements need a new directors’ statement, disclosure of what did not comply, details of the material revisions and an amended auditor’s report where one applies. You must file within 30 days of the date of revision, which is the date the directors approve the revised statements, and late filing attracts penalties. The fee is S$200 and processing takes up to 30 working days. The route is not open to dormant relevant companies.

The signed accounts are fine, but the filing is wrong. A transcription slip in the XBRL data or a wrong entry in the annual return form is an ordinary S$60 NOE rather than a revision, and ACRA’s step-by-step NOE guide for annual returns walks through the screens. Since the annual return follows the AGM cycle, recheck the figures against the accounts presented at your annual general meeting before touching anything.

Here is the whole decision in one place.

Error type Route Fee Typical processing time Where filed
Clerical or typographical error (spelling, wrong date, wrong document attached) Notice of Error S$60 Up to 7 working days BizFile, General lodgement eService
Other unintended error that prejudices no one (duplicate filing, wrong cessation date) NOE, Application to Registrar route S$60 Up to 7 working days; 15 for share-related filings BizFile, General lodgement eService
Wrong share allotment or transfer details Share transaction NOE S$60 15 working days; up to 30 where register data changes BizFile, File Notice of Error eService
Defective financial statements (non-compliance with the Companies Act or accounting standards) Notification of revised financial statements S$200 Up to 30 working days BizFile, General lodgement eService
XBRL or annual return data error (signed accounts are correct) NOE on the annual return S$60 Up to 7 working days BizFile; see ACRA’s annual return NOE eguide
Substantive error affecting legal rights, or a correction that would prejudice someone Court-ordered rectification Legal costs; no fixed ACRA fee Case-dependent, often months The courts, through a lawyer

What happens if ACRA rejects your Notice of Error?

Rejections arrive by email with reasons, and the common ones are mundane: the wrong transaction was selected, supporting documents were missing, or the information given was incomplete. The S$60 is not refunded, but you can submit a fresh NOE with the gap fixed, and for a first rejection on documentation grounds that is usually the right move.

A different kind of rejection matters more. If ACRA takes the view that the error is substantive, or that correcting it would prejudice someone, no amount of resubmission will change the answer, because the Registrar’s administrative power stops at exactly that line. Rectifying the register then requires a court order: a judge examines the evidence and, if satisfied, directs the correction. That path involves legal costs and months rather than working days, which is why it is reserved for errors that genuinely change rights, most often contested share entries.

Two practical rules if you are anywhere near that line. First, get advice before the second filing, not after the third rejection: a corporate secretary can often reframe a borderline application, and a lawyer can tell you quickly whether court is unavoidable. Second, do not let a register error sit unresolved. Wrong records surface at the worst moments, whether that is a financing, a sale, or enforcement action of the kind we describe in our guide to ACRA court summonses and register penalties.

How do you avoid needing a Notice of Error again?

NOEs cluster heavily among companies that self-file. That is no criticism: BizFile is built for self-service. But it means one person types the filing, nobody reviews it, and the lodgement often happens before the paperwork behind it exists. Wrong transaction types get picked, share numbers get typed from memory, and the company’s own registers never get updated to match what was filed.

A corporate service provider ends up cheaper than the S$60 suggests because of the sequence it enforces: resolutions and instruments are prepared and signed first, the data is cross-checked against the registers, the correct transaction type is selected, and the evidence sits on file if a correction is ever needed. That paper trail is also what you will want to exist if the company is ever picked for a records check; see what happens during an ACRA or IRAS compliance review. And if you are comparing providers rather than fixing a filing today, our comparison of the best incorporation services in Singapore covers what the different provider tiers include, secretarial support and filing accuracy included.

Frequently asked questions

How do I file a Notice of Error with ACRA?

Log in to BizFile with Corppass, select Manage, then File Notice of Error. Share-related corrections use this dedicated eService, while most other corrections go through the General lodgement eService. Locate the original wrong transaction by transaction number or date range, state the incorrect information, the correct information and a short explanation, attach supporting documents and pay the S$60 fee. A position holder can file directly, or a corporate service provider can file on the company’s behalf.

What counts as a clerical error for an NOE?

ACRA’s examples are spelling mistakes in names or addresses, wrong dates or numbers, simple data entry errors and wrong documents attached. The error must have been unintended and must not harm or mislead anyone. Errors that go beyond a typo can still be corrected through the Application to Registrar route if you can justify that they were unintended and that the correction prejudices no one.

How much does an ACRA Notice of Error cost?

The application fee is S$60 for most errors, including share transaction corrections. Filing a notification of revised financial statements costs S$200. The fee is non-refundable even if the application is withdrawn or rejected, so prepare the application and supporting documents carefully before submitting.

How long does ACRA take to process a Notice of Error?

Up to 7 working days for most NOEs. Share transaction NOEs take about 15 working days, and up to 30 working days where the correction changes register data. A notification of revised financial statements takes up to 30 working days. The clock assumes a complete application, so missing documents effectively restart it.

Can I cancel or reverse a BizFile filing?

No. There is no cancel button, and a filing you meant to make cannot be withdrawn simply because you regret it. An unintended error inside a filing is corrected through a Notice of Error against that original transaction. Do not lodge a second allotment or a reverse transfer to cancel out a wrong filing: each lodgement is a new transaction on the register, and you end up with more entries to rectify, not fewer.

What if ACRA rejects my Notice of Error?

ACRA emails the reasons, which are commonly a wrong transaction selected, missing supporting documents or incomplete information. The fee is not refunded, but you can file a fresh NOE that fixes the gap. If the rejection is because the error is substantive or the correction would prejudice someone, the remaining route is a court-ordered rectification of the register, and you should take legal advice before spending more on repeat applications.

Fix the filing once, properly

A wrong ACRA filing feels worse than it usually is. Most are corrected for S$60 with the right paperwork, and the real risk is not the original error but the well-meant second filing that doubles it. Excellence Singapore’s CSP-registered secretarial team handles NOEs, share-register corrections and revised financial statement filings for companies across Singapore, and we will tell you plainly if your case is one of the rare ones that needs a lawyer instead. Send us the transaction number and what went wrong, and we will map the fastest clean route back to an accurate register: talk to Excellence Singapore.

Lucas Seah, CEO & Founder, Excellence Singapore Group

CA (Singapore) · ASEAN CPA · Accredited Tax Practitioner (Income Tax & GST) · EMBA

Lucas founded Excellence Singapore in 2013 and has guided 4,000+ SMEs through incorporation, accounting, tax, corporate secretarial, work passes, trademark and intellectual property, and corporate finance matters. A Chartered Accountant (Singapore) and Accredited Tax Practitioner, he writes on Singapore business compliance, tax, immigration and corporate strategy.