In forceAmendedAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)
8. Non‑application of Accounting Standards
Feedback & supportAmended
Last amended by an amending law of 2026.
The revised financial statements, or revised consolidated financial statements or balance‑sheet, of a company need not comply with all or any of the requirements of the Accounting Standards if the Registrar, on the application of the directors of the company, approves the non‑compliance.