Amendments to the companies act – Audit exemption for small companies

The first phase of legislative amendments introduced by the Companies (Amendment) Act 2014 took effect on 1 July 2015. Of these amendments, the most significant is arguably the introduction of the “small company”, which replaces the exempt private company for purposes of audit exemption. This articl...

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Bibliographic Details
Main Author: LEE, Pey Woan
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2015
Subjects:
Online Access:https://ink.library.smu.edu.sg/sol_research/2264
https://ink.library.smu.edu.sg/context/sol_research/article/4216/viewcontent/2010818_LPWRC_Amendments_to_the_Companies_Act___Audit_Exemption_for_Small_Companies__Formatted_.pdf
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Institution: Singapore Management University
Language: English