Notices
 Last Revised Date: 19 August 2024

Notice 609 Auditors' Reports and Additional Information to be Submitted with Annual Accounts

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

Issued pursuant to:

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

Applies to: Full Bank (Locally Incorporated) , Full Bank (Branch) , Wholesale Bank (Branch) , Wholesale Bank (Locally Incorporated)
View Notice Notice 609 Auditors' Reports and Additional Information to be Submitted with Annual Accounts (226.2 KB)

This notice applies to all banks 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

19 Aug 2024
MAS Notice 609 (Amendment) 2024 (225.5 KB) takes effect from 20 Aug 2024.

30 Jun 2016
MAS Notice 609 dated 30 June 2016 takes effect.
30 Jun 2016
MAS Notice 609 dated 24 December 2014 is cancelled.