Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
Illustrative Financial Statements 2011 - bdo singapore
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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF<br />
ABC SINGAPORE LIMITED (Continued)<br />
SSA 700: 38<br />
CA 207: 2(b)<br />
Report on Other Legal and Regulatory Requirements<br />
In our opinion, the accounting and other records required by the Act to be kept by the Company and by<br />
those subsidiaries incorporated in Singapore of which we are the auditors, have been properly kept in<br />
accordance with the provisions of the Act.<br />
SSA 700: 40<br />
BDO LLP<br />
Public Accountants and<br />
Certified Public Accountants<br />
SSA 700: 42<br />
SSA 700: 41<br />
CA 201: 4A<br />
Singapore<br />
[Date]<br />
Commentary<br />
First year of appointment as auditors<br />
In the event where there is a change of auditors, please include the paragraph after the “Opinion”<br />
sub-heading (SSA706: 8) as follows:<br />
Other matters<br />
The financial statements of the Group and the Company for the financial year ended [date] were<br />
audited by another firm of auditors who expressed an unmodified opinion on those statements on<br />
[insert the date of auditor’s report issued by another firm].<br />
8 | P a g e
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