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.
Commercial Law | Common Law
Institute of Singapore Chartered Accountants and Singapore Institute of Directors
LEE, Pey Woan.
Amendments to the companies act – Audit exemption for small companies. (2015). Research Collection School Of Law.
Available at: http://ink.library.smu.edu.sg/sol_research/2264
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