Key points
Under the section 202A route, directors can revise non-compliant financial statements without first obtaining a court order. File and circulate the revision within 30 days of directors’ approval. Prepare a replacement directors’ statement, explanations of non-compliance and material changes, and an amended audit report where applicable. Earlier filing relief does not automatically extend to the revision. The guide lists a S$200 fee and excludes mere XBRL or annual-return-form corrections from this route.
Official source
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