Singapore legislation
Regulation 90
Regulation 90
Alterations and erasures
Subregulation 1
No alterations or erasures, except as in the manner provided in this rule, shall be made on vouchers or other documents or accounts.
Subregulation 2
Payment under any document bearing an irregular alteration or erasure may be refused.
Subregulation 3
Where corrections are necessary, the original figure should be crossed through by a line only, so as to show clearly what the figures originally entered were, and the correct figures placed close to the original ones, the correction being initialled by the secretary or his authorised representative.
Subregulation 4
Under no circumstances are alterations or erasures to be made to audited figures.