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.
Notices
Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts
Requirements for designated financial holding companies with a subsidiary that is a bank incorporated in Singapore to submit external auditors’ reports and additional information, and annual financial statements.
Issued pursuant to:
Financial Holding Companies Act 2013 (FHC Act) sections 3(1), 39(4)(c) and 39(5)
Applies to:
Financial Holding Company (Banking)
This notice applies to all designated financial holding companies with a subsidiary that is a bank incorporated 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.