Singapore legislation
Regulation 13
Regulation 13
Filing of revised financial statements, etc.
Subregulation 1
Subject to paragraph (2), where a company’s financial statements, or consolidated financial statements or balance‑sheet are revised under section 202A or 202B(4) of the Act, the company must file with the Registrar within 30 days after the date of revision, or such longer period as the Registrar may allow —
a copy of the revised financial statements, or (where the consolidated financial statements or balance‑sheet are revised under section 202A or 202B(4) of the Act) a copy of the revised consolidated financial statements or balance‑sheet;
a copy of the new directors’ statement on the revised financial statements, or revised consolidated financial statements or balance‑sheet; and
where applicable, a copy of the auditor’s report on the revised financial statements, or revised consolidated financial statements or balance‑sheet.
Subregulation 2
Paragraph (1) does not apply to a company that —
was not required to, and did not, lodge the original financial statements, or consolidated financial statements and balance‑sheet, with the Registrar; and
is an exempt private company that is able to meet its liabilities as and when they fall due as at the date of revision.
Subregulation 3
If paragraph (1) is not complied with, the company and every officer of the company who is in default shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000.