Practice Oversight: Aric Loh Siang Khee (2024)

The order restricts audit and financial statement reporting for non-dormant public companies, non-exempt private companies and exempt private companies with revenue above S$10 million for 6 months, from 9 March 2024 to 8 September 2024. The order restricts audit and financial statement reporting for all public-interest entities for 24 months, from 9 March 2024 to 8 March 2026.

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 9 September 2024. The stated end date is 8 September 2025. 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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