Publication Type

Blog Post

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

Research Areas

Commercial Law

Publisher

Institute of Singapore Chartered Accountants and Singapore Institute of Directors

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.

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