What the document covers
The PDF identifies its consolidated version date as 20 December 2023. It includes prescribed standards and ethics provisions, but later amendments are outside that snapshot.
Specific requirements and implications
The Order commenced on 1 July 2023. It permits the specified international auditing standards only for defined cross-border listed entities; other engagements use the prescribed Singapore standards. Quality-control and quality-management standards are identified separately, while the ethics code appears in another schedule. The PDF's December 2023 creation date is a version reference, not the commencement date of every rule it contains, and later amendments must be checked for a current engagement.
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 ↗