How the implementation material is organised
The first phase includes small-company audit exemption for financial years beginning on or after 1 July 2015. It also changes premature auditor resignation for public-interest companies and their subsidiaries by requiring ACRA's consent. Separate commencement notifications, subsidiary legislation and FAQs accompany each phase, so the overview distinguishes the legal start dates from the practical explanations.
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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