Singapore legislation
Regulation 20
Regulation 20
Auditing requirements for licensees
For the purposes of section 37(4)(c) of the Act, a report of an audit on a licensee must —
(a)
be submitted to the Authority in Form 4 —
(i)
where the licensee is a company — not later than 6 months after the end of the financial year in respect of which the audit is conducted; or
(ii)
where the licensee is a partnership, a limited liability partnership or an individual — not later than 6 months after the end of the period for which the licensee’s financial statements are made up and in respect of which the audit is conducted;
(b)
state the name and contact particulars of the auditor conducting the audit; and
(c)
be signed by the auditor conducting the audit.