What this covers
ACRA reviews selected financial statements for accounting-standard compliance. Questions and findings may require future corrections or remedial action; serious breaches may lead to enforcement. From 26 August 2025, coverage extends to other SGX-listed issuers.
How to use this guidance
Prepare requested supporting information and address the identified issues. Material findings for other listed issuers may be referred to MAS or SGX RegCo. The entity and responsible officers retain their financial-reporting duties.
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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