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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2015
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sg-smu-ink.sol_research-42162017-08-31T03:25:55Z Amendments to the companies act – Audit exemption for small companies LEE, Pey Woan 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 article considers the features of this new regime and illustrates its application to existing as well as new companies. 2015-08-01T07:00:00Z text application/pdf 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 http://creativecommons.org/licenses/by-nc-nd/4.0/ Research Collection Yong Pung How School Of Law eng Institutional Knowledge at Singapore Management University Commercial Law Common Law |
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Commercial Law Common Law LEE, Pey Woan Amendments to the companies act – Audit exemption for small companies |
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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 article considers the features of this new regime and illustrates its application to existing as well as new companies. |
| format |
text |
| author |
LEE, Pey Woan |
| author_facet |
LEE, Pey Woan |
| author_sort |
LEE, Pey Woan |
| title |
Amendments to the companies act – Audit exemption for small companies |
| title_short |
Amendments to the companies act – Audit exemption for small companies |
| title_full |
Amendments to the companies act – Audit exemption for small companies |
| title_fullStr |
Amendments to the companies act – Audit exemption for small companies |
| title_full_unstemmed |
Amendments to the companies act – Audit exemption for small companies |
| title_sort |
amendments to the companies act – audit exemption for small companies |
| publisher |
Institutional Knowledge at Singapore Management University |
| publishDate |
2015 |
| url |
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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