A PRACTICAL STARTING CHECKLIST

What records do you need for financial statements and corporate tax?

Start with your completed accounts for the relevant financial year: the profit and loss statement, balance sheet and general ledger. If available, include your previous-year financial statements. You can send an enquiry even if something is missing; we will confirm what else is needed after reviewing your case.

Start an enquiry

WHY THESE RECORDS MATTER

The accounts come before the return.

Financial statements and a tax computation are prepared from the company’s accounting records. IRAS says companies filing Form C-S or Form C-S (Lite) must prepare these documents and keep them ready for an IRAS request, even though they are generally not attached to that return. Form C has different submission requirements. The correct form and any audit or ACRA filing requirements depend on the company’s circumstances.

This page is a starting checklist for engaging our team. It is not a complete list of documents that every company must file with IRAS or ACRA.

For the next step, read why companies prepare financial statements and how a tax computation connects the accounts to the corporate income tax return.

AFTER THE FIRST REVIEW

Other records we may ask for.

The exact requests depend on your transactions and the condition of your bookkeeping.

Transactions and balances

Bank statements, sales invoices, supplier bills, receipts and reconciliations may help explain figures or resolve gaps in the ledger.

Assets, financing and payroll

Where relevant, we may ask for fixed-asset details, loan documents, payroll records or schedules supporting balances and tax adjustments.

Previous filings and unusual items

Prior tax computations, notices from IRAS and details of unusual transactions or claims can help us check the applicable treatment.

Keep your underlying business records even after a return is filed. IRAS describes separate record-keeping duties for source documents, accounting records and bank statements. We will tell you which additional records are needed for the work we agree to do.

MISSING SOMETHING?

You can still start.

Tell us which financial year you need help with and what records are ready. Do not guess figures or create replacement documents just to submit the form. If bookkeeping is incomplete, we will first review the gaps and confirm any additional work, fee and timing before you proceed.

The online enquiry is not a tax filing. Our team reviews your information and confirms the scope before any filing; you approve the return before it is submitted.

Send your enquiry

Official guidance

Last reviewed against these official sources: 29 September 2026. Requirements can change and depend on the company’s facts.