Singapore legislation
Regulation 24
of Platform Workers (Platform Work Associations) Regulations 2024
Regulation 24
Manner of audit
Subregulation 1
The auditor or auditors appointed by a registered platform work association with the Registrar’s approval to audit the registered platform work association’s accounts must —
verify the annual return with the accounts and vouchers relating to the annual return; and (b)thereafter sign the auditor’s declaration appended to Form O, indicating separately on that Form under his or her signature or their signatures a statement showing in what respect he, she or they found the return to be incorrect, not supported by vouchers, or not in accordance with the Act.
Subregulation 2
The particulars given in the statement mentioned in paragraph (1)(b) must indicate —
every payment which appears to be unauthorised by the rules of the registered platform work association or contrary to the provisions of the Act;
the amount of any deficiency or loss which appears to have been incurred by the negligence or misconduct of any person; and
the amount of any sum which ought to have been, but is not, brought to account by any person.