Singapore legislation
Regulation 5
Regulation 5
Audit of financial statements
Subregulation 1
A large charity shall cause its financial statements to be audited by an auditor who has been approved by the Sector Administrator.
Subregulation 2
A large charity shall change its auditor at least once every 5 years, whether to another auditor from the same auditing firm or company or to another auditor from a different auditing firm or company.