Correcting an error in your XBRL financial statements

If you have detected an error in your company's past XBRL filings, you may either:

• File a Notice of Error (NOE) with ACRA to rectify typographical or clerical errors, or
• Obtain a Court Order to expunge the filed Annual Return and subsequently re-file a new Annual Return.

You should file the NOE as soon as possible, as companies can face prosecution if the errors are found to be false or misleading.

NOE for Errors in XBRL Filings in Annual Returns Filed On or After 3 January 2016

The company should prepare and file the amended XBRL financial statements in BizFin^x, based on similar taxonomy version used for the original XBRL financial statements.

XBRL filing requirements for taxonomy version of v4.1 and earlier

If the original XBRL financial statements filed for the Annual Return are prepared based on these XBRL filing requirements, the amended XBRL financial statements should also be prepared based on the same XBRL filing requirements. Use version 2.9.1 of BizFin^x preparation tool to prepare the amended XBRL financial statements.

Revised XBRL filing requirements for taxonomy version 2022_v1.0

If the original XBRL financial statements filed for the Annual Return are prepared based on the revised XBRL filing requirements, the amended XBRL financial statements should also be prepared based on the same revised XBRL filing requirements. Use version 3.4.1 of BizFin^x preparation tool to prepare the amended XBRL financial statements.

To check on the taxonomy version, please refer to “Filing Information” tab in BizFin^x preparation tool.

Learn more on how to retrieve the XBRL financial statements that the company had earlier filed with ACRA.

Please refer to our e-guide on the filing of NOE(PDF, 0.98MB).