Notices

Last Revised Date: 29 June 2021

Notice 1002 Auditors' Reports and Additional Information to be Submitted with Annual Accounts

Requirements for all merchant banks to submit external auditors' reports and additional information, and annual financial statements.

Financial Statements

Issued pursuant to:

Banking Act (Cap. 19) section 26 and section 58

Applies to: Merchant Bank (Locally Incorporated) , Merchant Bank (Branch)

View Notice Notice 1002 Auditors' Reports and Additional Information to be Submitted with Annual Accounts (560.8 KB)

This notice applies to all merchant banks in Singapore and their external auditors. It sets out the requirements on:

Types of audit reports and financial statements to be submitted.
Content and format of such reports.
Reporting timeframe.

01 Jul 2021: MAS Notice 1002 dated 29 June 2021 takes effect.
01 Jul 2021: MAS Notice 1002 dated 09 March 2006 (last revised on 29 March 2019) (443.9 KB) is cancelled .
29 Mar 2019: MAS Notice 1002 (Amendment) 2019 (453.1 KB) takes effect.
24 Dec 2018: MAS Notice 1002 (Amendment) 2018 (481.2 KB) takes effect.
09 Mar 2006: MAS Notice 1002 dated 09 March 2006 takes effect.
09 Mar 2016: MAS Notice 1002 dated 01 November 1985 is cancelled.

Appendix 1: Balance Sheet and Profit or Loss Account Form (15.6 KB)