Singapore legislation
Clause 41
Clause 41
Dealer to lodge auditor’s report
(1)
A dealer shall within six months of the end of the financial year lodge with the relevant authority an auditor’s report containing information on such matters as are prescribed.
(2)
If a dealer fails to comply with the provisions of subsection (1) the relevant authority shall forthwith report the matter to the Minister.
(3)
For the purposes of subsection (1) “financial year” in relation to a dealer means the period of twelve months ending on the date on which his accounts were closed for the year ending on the 31st day of December 1972.