Documents requiring the number
From 1 October 2004, the direction says every company must display its registration number in addition to its registered name on business letters, statements of account, invoices, and official notices/publications issued or purportedly issued or signed by or for it. The unique number helps distinguish companies and reduce confusion.
Seven name-only categories
The table does not require a registration number on bills of exchange, promissory notes, indorsements, cheques, orders, receipts and letters of credit, while requiring the registered name. The FAQ confirms this for receipts and promissory notes, and expressly says section 144(1A) does not require numbers on orders or common seals. No-number does not mean no company identification.
Official publications and unlisted items
The annex asks about signs, brochures, newspaper notices, emails, agreements, name cards, job advertisements, compliments slips, fax transmissions and delivery/purchase orders. ACRA says an exhaustive definition is impossible and leaves items not specifically named to companies and advisers, mindful of the identification purpose. The FAQ does not give an individual yes/no answer for every item in those questions.
Statement of account and printing format
The Act does not define statement of account; the ordinary meaning is a list of transactions, business dealings, debits and credits. There is no prescribed location or print layout for the number—right, left, centre or above/below the name are not mandated by the direction.
Existing stationery and dormant companies
A rubber stamp carrying the registration number is sufficient on existing letterheads and invoices, including rarely used dormant-company stationery. ACRA does not prescribe the stamp format. This addresses the historical transition without suggesting a company may omit the number altogether on required documents.
Holding-company letterhead and dates
Where the holding company writes to inform recipients about subsidiary changes, its letterhead may show only the holding company’s registration number. The example is not an unrestricted rule that one group number identifies every issuer. Practice Direction 1 of 2004 was issued on 1 April, following Parliament’s 6 February amendment, with the number requirement effective on 1 October 2004.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗