Form for appointed auditors of licensed payment service providers to express their audit opinions and to submit a copy of the financial statements under the Payment Services Act 2019.

Form 4 has been revised on 19 April 2021 to streamline the reporting procedures in relation to audit opinions expressed by appointed auditors of licensed payment service providers.

Form 4 has been revised on 10 June 2021 to provide clarity on the submission of the annual balance sheet and profit and loss account, the financial statements or the consolidated financial statements (as the case may be) of the licensee.

Form 4 submissions must be made via the online form here . Please note that a CorpPass ID is required. Where the annual balance sheet and profit and loss account, the financial statements or the consolidated financial statements (as the case may be) are not submitted using Form 4, licensees must submit them via the online form here .

You may also refer to the PDF specimen form below for preparations. This specimen form should not be used for submission to MAS. Submissions will only be accepted via the online form.

Please note that from 11 April 2021, you will be required to login to government digital services for businesses (G2B) using Singpass instead of Corppass. For more information, visit go.gov.sg/corporate-login