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.

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.

Amendment Notes

01 Jul 2021
MAS Notice 1002 dated 29 June 2021 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.