Directive 13 Auditing [Cancelled]
Requirements for merchant banks on the annual appointment of auditors.
Covers disclosure requirements in relation to a merchant bank's financial statements.
Banking Act (Cap. 19) section 55(1)
This notice applies to all merchant banks in Singapore. It sets out certain disclosure requirements by MAS on merchant banks' financial statements, in addition to those specified in the Companies Act (Cap.50) and Singapore Financial Reporting Standards.