Publication Type
Blog Post
Version
publishedVersion
Publication Date
8-2015
Abstract
The first phase of legislative amendments introduced by the Companies (Amendment) Act 2014 took effect on 1 July 2015. Of these amendments, the most significant is arguably the introduction of the “small company”, which replaces the exempt private company for purposes of audit exemption. This article considers the features of this new regime and illustrates its application to existing as well as new companies.
Discipline
Commercial Law | Common Law
Publisher
Institute of Singapore Chartered Accountants and Singapore Institute of Directors
Citation
LEE, Pey Woan.
Amendments to the companies act – Audit exemption for small companies. (2015).
Available at: https://ink.library.smu.edu.sg/sol_research/2264
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.