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Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018
reg 1

In forceAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)

Contents

Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018

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1Citation and commencement
2Application
3Definitions
4Application of section 201 of Act to revised financial statements, etc.
5Auditing of revised financial statements, etc.
6Additional statements to be added to revised financial statements, etc.
7Sending and laying of revised financial statements, etc.
8Non‑application of Accounting Standards
9Relief from requirements as to form and content of revised financial statements, etc., and new directors’ statement
10Appointment and duties of auditor upon revision of financial statements, etc.
11Effect of revision of financial statements, etc.
12Application of section 201AA of Act to revised financial statements, etc.
13Filing of revised financial statements, etc.
14Application of sections 203(3A) and 204 of Act
15Offences for regulation 10(6)

Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018 · As enacted

1. Citation and commencement

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Official textFrom Singapore Statutes Online, unchanged

These Regulations are the Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018 and come into operation on 20 April 2018.

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Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018 · reg 1

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Singapore Statutes Online · Companies (Revision of Defective Financial Statements, or Consolidated Financial Statements or Balance-sheet) Regulations 2018, As enacted. Reader record updated on 2 Aug 2026.

Singapore legislation is Government copyright, used with the permission of the Attorney-General’s Chambers. Check Singapore Statutes Online for the latest version.

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