Gary Low, Terence Tan and Zachary Tong co-authored Singapore chapter of Legal 500 White Collar Crime Comparative Guides 2026

19 Feb 2026

Director Gary Low, Terence Tan, together with Senior Associate Zachary Tong, co-authored the Singapore chapter of The Legal 500 White Collar Crime Comparative Guides 2026. The chapter offers a comprehensive overview of Singapore’s financial crime framework, outlining key offences, corporate liability, investigative powers of authorities, interviewee rights, privilege considerations, factors considered in the exercise of prosecutorial discretion, and available resolution mechanisms — including compositions, plea negotiations, and Deferred Prosecution Agreements.

The team also examined enforcement trends and recent developments shaping risk exposure for businesses and individuals, including intensified anti-scam enforcement, rising cryptocurrency-related losses, cross-border collaboration frameworks, expanded regulatory focus on market misconduct and AML/CFT controls, and new legislative tools such as restriction orders under the Protection from Scams Act.

As financial crime enforcement grows more sophisticated and international in scope, understanding how Singapore’s legal system approaches detection, attribution, and sentencing is critical for organisations operating in or through the region.

You may read the full chapter here.