Practice Oversight: Kwan Yew Kwong (2018)

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 18 months, from 20 October 2018 to 19 April 2020. The order restricts audit and financial statement reporting for all public-interest entities for 24 months, from 20 October 2018 to 19 October 2020. The public-interest-entity term also allows the specified earlier endpoint after notification of passing the next practice review.