To determine the consolidated total revenue and consolidated total assets: Even where the holding company is a foreign c...
Is a foreign company also eligible for audit exemption?
The small company audit exemption only applies to Singapore incorporated companies. However, for the purposes of determi...
Is audit exemption applicable for subsidiary company when holding company has audited the consolidated financial statements for the group? Even though the subsidiary satisfies as a small company.
In order for a subsidiary to be able to qualify for the small company exemption, the group to which it belongs would hav...
Company with corporate shareholder eligible for small company audit exemption?
There is no longer a requirement that the company has to be an exempt private company (one of the requirements for which...
Is corporate shareholder company eligible for small company audit exemption?
There is no longer a requirement that the company has to be an exempt private company (one of the requirements for which...
How to determine the number of employees of the companies?
The number of employees is based on the number of full-time employees employed by the company at the end of the financia...