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The Act confers on the Auditor-General various investigatory powers to facilitate the carrying out of audits. [2] [3] The AGO reports their findings directly to the President, Parliament, and the public, through the Annual Report of the Auditor-General. Audit findings are also shared with the management of the audited organisation. [4]
The Accounting and Corporate Regulatory Authority (ACRA) is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA's role is to monitor corporate compliance with disclosure requirements and regulation of public accountants performing statutory audit.
The CDAS was formed by the Ministry of Finance in December 2008 to undertake a review of the Singapore accountancy sector and profession. [7] The CDAS, chaired by Bobby Chin, chairman of the Singapore Totalisator Board and formerly managing partner of KPMG LLP Singapore, comprised members of the accounting profession, the business community, academia and the public sector. [7]
Monetary Authority of Singapore (Amendment) Act 2007; Monetary Authority of Singapore (Amendment No. 2) Act 2007; National Registry of Diseases Act 2007; Ngee Ann Kongsi (Incorporation) (Amendment) Act 2007; Optometrists and Opticians Act 2007; Passports Act 2007; Penal Code (Amendment) Act 2007; Pharmacists Registration Act 2007
The statutory boards of the Government of Singapore are autonomous organisations that have been tasked to perform an operational function by legal statutes passed as Acts in the Parliament of Singapore. The statutes define the purpose, rights and powers of each authority.
Currently, the Singapore Public Accountants Oversight Committee (PAOC) of the Accounting and Corporate Regulatory Authority, [1] established under the Accountants Act to determine, prescribe and review the requirements to be satisfied by people seeking to be registered as public accountants in Singapore, will not register any person as a public accountant unless the person is a member of ISCA.
Ukrainian Association of Certified Accountants and Auditors Ukraine: Member: Ukrainian Federation of Professional Accountants and Auditors United Arab Emirates: Associate: EAAA Emirates Association for Accountants & Auditors United Kingdom: Affiliate ACT Association of Corporate Treasurers: United Kingdom: Member: AAT Association of Accounting ...
No requirement of compulsory audit: All the companies, whether private or public, irrespective of their share capital, are required to get their accounts audited. But in case of Limited liability partnership (LLP), there is no such mandatory requirement. A limited liability partnership is required to get the audit done only if: