Practice Oversight: Zee Teck Ming (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 12 months, from 25 April 2018 to 24 April 2019. The order restricts audit and financial statement reporting for all public-interest entities for 12 months, from 25 April 2019 to 24 April 2020. The public-interest-entity term also allows the specified earlier endpoint after notification of passing the next practice review.