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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Annual Return (AR) filing by EPC (cont’d)<br />
• full set of financial statements<br />
– report <strong>and</strong> statement of the directors<br />
– balance sheet <strong>and</strong> profit <strong>and</strong> loss account<br />
– notes to the accounts<br />
• statement by the directors<br />
– confirming that the company is either dormant or a small<br />
exempt private company<br />
– confirming that no notice has been received from the<br />
members to require an audit to be done<br />
– confirming that the accounting <strong>and</strong> other records have<br />
been kept in accordance with the <strong>Companies</strong> Act<br />
© 2010 Foo Kon Tan Grant Thornton LLP
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