Are there reasons for the rejection of a proposed business name by ACRA?

Why name referral may happens in case of a Singapore Company Registration?

There is a possibility that the Accounting and Corporate Regulatory Authority (ACRA) might reject your proposed company name.

• ACRA will reject it if it is similar, identical, or phonetically the same as another company that has already registered.
• It is undesirable, vulgar, or offensive.