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Archives for Audit

Singapore Financial Reporting Standard for Small Entities
Although the Singapore Financial Reporting Standard for Small Entities has been available as a framework for the preparation and presentation of general purpose financial statements since 2011, its adoption by small entities has been negligible. Read more
Audit Exemption – Small Company Concept
From 1 July 2015 onwards, the Companies Act (amendments) 2014 has eliminated the concept of exempt private company and the concept of small company is introduced for audit exemption. A company is defined as a small company if: Read more