Singapore legislation
Regulation 23
Regulation 23
Preparation and lodgment of accounts
Amended byS 362/2005 wef 01/07/2005S 394/2015 wef 01/07/2015S 222/2023 wef 31/12/2021
For the purposes of sections 49(1) and 52(1) of the Act, a licensed financial adviser shall prepare and lodge with the Authority —
(a)
statements in Forms 14, 15 and 16, where applicable; and
(b)
by personal delivery or by pre-paid post, true and fair financial statements made up to the last day of its financial year in accordance with the provisions of the Companies Act 1967, where applicable, together with —
(i)
the auditor’s report in Form 17, which shall contain the documents necessary for the due completion of the Form; and
(ii)
copies of the statements referred to in paragraph (a).