Singapore legislation
Regulation 6
Regulation 6
Change of auditors
Amended byS 317/2019 wef 22/04/2019
Subregulation 1
Amended byS 317/2019 wef 22/04/2019
A society shall change its auditor at least once every 5 years, either to another auditor from the same accounting corporation, accounting firm or accounting LLP or to another auditor from a different accounting corporation, accounting firm or accounting LLP.
Subregulation 2
Any society which contravenes paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.