Practice Oversight: Lim Hui Ki (2026)

The order restricts audit and financial statement reporting for entities whose audits are required by written law for 18 months, from 8 August 2026 to 7 February 2028. The order restricts audit and financial statement reporting for all public-interest entities for 24 months, from 8 August 2026 to 7 August 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 8 February 2028. The stated end date is 7 February 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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