Directive 13 Auditing [Cancelled]
Requirements for merchant banks on the annual appointment of auditors.
Notices
Notice 1013 Disclosure in Financial Statements
Covers disclosure requirements in relation to a merchant bank's financial statements.
Issued pursuant to:
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.
Amendment Notes
- 01 Jul 2021
- MAS Notice 1013 dated 29 June 2021 takes effect.
- 01 Jul 2021
- MAS Notice 1013 dated 1 March 2006 (last revised on 21 December 2020) (110.7 KB) is cancelled .
- 22 Dec 2020
- MAS Notice 1013 (Amendment) 2020 (125.1 KB) takes effect.
- 01 Mar 2006
- MAS Notice 1013 dated 01 March 2006 takes effect.
- 01 Mar 2006
- MAS Notice 1013 dated 3 March 1999 is cancelled.