Practice Oversight: Ong Kian Meng (2024)

The order restricts audit and financial statement reporting for entities whose audits are required by written law for 15 months, from 19 November 2024 to 18 February 2026. The order restricts audit and financial statement reporting for all public-interest entities for 24 months, from 19 November 2024 to 18 November 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 19 February 2026. The stated end date is 18 February 2027. 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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