新加坡依据一般性法律追究不诚实行为和市场不当行为。本栏目文章介绍欺骗罪、刑事背信罪、《1871年刑事法典》第424A条规定的欺诈罪、滥用电脑、1992年法律规定的洗钱罪、无牌经营、市场不当行为以及公司和高级职员的责任。文章还介绍执法机构以及调查的实际进行方式。案例涉及代币，罪名则具有普遍性。
新加坡没有专门针对数字资产的刑事法律。《1871年刑事法典》规定了不诚实类罪行，自2020年起另设独立的欺诈罪。《1993年滥用电脑法》涵盖未经授权的访问。《1992年贪污、贩毒及其他严重罪行（没收利益）法》（CDSA）规定了洗钱罪和没收机制。
《2001年证券与期货法》第12部分禁止虚假交易、市场操纵、误导性陈述和内幕交易。
根据各项监管法律，同意或纵容公司犯罪的高级职员可与公司一并承担责任。因此，内部控制和清晰的应对预案对公司高层至关重要。
在资金遭受损失的情况下，本书在关于临时救济工具和最初数小时资产追踪的章节中阐述民事救济手段，并介绍负责调查的机构。
建议从法律架构、公司和高级职员的责任或执法全景开始阅读。
执法：企业责任、暂缓起诉协议与跨境合作
On 24 April 2026 the General Division of the High Court of Singapore declared that a deferred prosecution agreement between the Public Prosecutor and Seatrium Limited, the former Sembcorp Marine,… Read more Singapore · Trade Finance and Risk企业刑事责任
Singapore’s criminal law does not contain a general provision dedicated to the criminal liability of companies. It reaches companies through definitions. Read more Singapore · Trade Finance and Risk暂缓起诉协议
Singapore’s first major resolution with a company for foreign bribery came before the deferred prosecution regime was available. Read more Singapore · Trade Finance and Risk刑事司法协助与引渡
The Mutual Assistance in Criminal Matters Act 2000 (MACMA) is the principal statute for cooperation with foreign prosecutors. Read more Singapore · Trade Finance and Risk资产追回与没收
The CDSA allows the court, on the application of the Public Prosecutor, to make confiscation orders against persons convicted of drug dealing or serious offences. Read more Singapore · Trade Finance and Risk多个司法管辖区的并行程序
The Keppel case of 2017 is Singapore’s leading example of a coordinated resolution with several states. Read more Singapore · Trade Finance and Risk执法：企业责任、暂缓起诉协议与跨境合作：实务影响
For a company based in Singapore, the main lesson of the Keppel and Seatrium cases is that self-reporting and cooperation determine the outcome. Both companies received a non-trial resolution. Read more Singapore · Trade Finance and Risk与日内瓦及其他金融中心的比较
Switzerland introduced corporate criminal liability on 1 October 2003 through what is now Article 102 of the Criminal Code. The Swiss rule is narrower and more specific than the Singapore approach. Read more Singapore · Trade Finance and Risk执法：企业责任、暂缓起诉协议与跨境合作：摘要
Singapore law treats companies as persons capable of committing almost any offence and attributes to them the conduct and knowledge of their directors, employees and agents under the common law… Read more Singapore · Enforcement新加坡之六：执法、破产与争议解决
The five preceding Singapore parts describe how digital assets are owned, licensed, taxed and kept clean. This part describes what happens when something goes wrong. Read more Singapore · Enforcement法律架构
Singapore has no digital-asset criminal statute. Offences involving tokens are prosecuted under general legislation drafted for other purposes and read, with some strain, onto a new asset class. Read more Singapore · Enforcement欺骗罪
Cheating under s 415 requires deception of a person and inducement by that deception, followed either by a dishonest or fraudulent delivery of property or by a damaging act or omission of the person… Read more Singapore · Enforcement刑事背信与侵占
Criminal breach of trust under s 405 requires that a person was entrusted with property or with dominion over it. Read more Singapore · Enforcement第424A条规定的欺诈罪
The Criminal Law Reform Act 2019 introduced s 424A, modelled on the English Fraud Act 2006, in force from 1 January 2020. Read more Singapore · Enforcement滥用电脑
The Computer Misuse Act 1993 criminalises unauthorised access to computer material (s 3), access with intent to commit an offence (s 4) and unauthorised modification (s 5). Read more Singapore · EnforcementCDSA下的洗钱罪
Part 6 of the CDSA contains the laundering offences. Read more Singapore · Enforcement无牌经营
Section 5 of the Payment Services Act 2019 prohibits carrying on a business of providing any type of payment service in Singapore without a licence or exemption. Read more Singapore · Enforcement市场不当行为
Part 12 of the Securities and Futures Act prohibits false trading and market rigging (s 197), market manipulation (s 198) and false or misleading statements (s 199). Read more Singapore · Enforcement公司及高管责任
Singapore statutes use a consistent technique for attributing offences to companies and their officers. Read more Singapore · Enforcement塑造新加坡实务的四宗案件
Terraform Labs Pte Ltd was a Singapore company. Read more Singapore · Enforcement比较总结
The table shows a system that punishes dishonesty more heavily than Switzerland and that reaches negligent participation in laundering, which Swiss law leaves to administrative sanction. Read more Singapore · Enforcement执法版图
A Swiss lawyer accustomed to cantonal prosecutors, a federal Office of the Attorney General with a defined catalogue of competences and a separate FINMA enforcement division will find Singapore's… Read more Singapore · Enforcement商业事务局
CAD is the principal white-collar crime investigation agency. Read more Singapore · Enforcement可疑交易报告办公室
STRO receives the suspicious transaction reports that the CDSA requires of every person in the course of business, together with cash movement reports and cash transaction reports. Read more Singapore · EnforcementMAS执法
CPIB reports directly to the Prime Minister's Office and investigates offences under the Prevention of Corruption Act 1960. Its relevance to digital assets is narrow but real. Read more Singapore · Enforcement反诈骗指挥部与零售欺诈
The great majority of crypto-related police reports in Singapore are retail scams. Read more Singapore · Enforcement调查机构：总检察署
AGC's Crime Division prosecutes, its Financial and Technology Crime Division handles complex commercial cases and its International Affairs Division is the central authority for mutual legal… Read more Singapore · Enforcement刑事司法协助
The Mutual Assistance in Criminal Matters Act 2000 (MACMA) governs Singapore's incoming and outgoing requests. Read more Singapore · Enforcement加密案件调查的实际运作
A typical CAD investigation into a collapsed platform begins with a report, often from a creditor, followed by a request for documents to the company and its officers. Read more Singapore · Enforcement调查机关：比较观察
Three differences between the Swiss and Singapore investigative systems have practical consequences for structuring. Read more