Practice Oversight: Heng Sot Leng (2026)

The order restricts audit and financial statement reporting for entities whose audits are required by written law for 24 months, from 18 July 2026 to 17 July 2028. The order restricts audit and financial statement reporting for all public-interest entities for 24 months, from 18 July 2026 to 17 July 2028.

Source checked · 11 October 2026 Dated regulatory notice

Review conditions and supervision

The hot review component covers 10 audit engagements, each with annual turnover above S$10 million. The review window is 12 months starting 18 July 2028. The stated end date is 17 July 2029. The notice also prevents service as an audit principal during the applicable restriction and review conditions.

Official source

A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.

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Review conditions and supervision

Official source

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