Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
Audit Exemption for Small Companies - Accounting and - ACRA
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<strong>Audit</strong> exemption<br />
- criteria <strong>for</strong> EPCs to be exempted from audit<br />
• financial period commences on or after 15 May 2003 but<br />
be<strong>for</strong>e 1 June 2004 <strong>and</strong> the company’s revenue is not more<br />
than S$2.5 million<br />
OR<br />
• financial period commences on or after 1 June 2004 <strong>and</strong><br />
the company’s revenue is not more than S$5.0 million<br />
OR<br />
• *any company including an EPC that is dormant <strong>for</strong> the<br />
financial year commencing on or after 15 May 2003<br />
* not subsidiaries of listed companies<br />
Ref:<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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