Review conditions and supervision
The hot review component covers 5 audit engagements, each with annual turnover above S$10 million. The review window is 12 months starting 15 April 2026. The stated end date is 14 April 2027. 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.
Read the official PDF ↗