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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Main Author: | LEE, Pey Woan |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2015
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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 |
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