Notices
Notice 1002 Auditors' Reports and Additional Information to be Submitted with Annual Accounts
Requirements for all merchant banks on the submission of external auditors' reports and additional information, and annual financial statements.
Issued pursuant to:
Monetary Authority of Singapore Act (Cap. 186) section 28(3) read with Directive 6
This notice applies to all merchant banks. It sets out requirements on:
- Types of audit reports and financial statements to be submitted.
- Content and format of such reports.
- Reporting timeframe.
Amendment Notes
- 09 Mar 2006
- Notice 1002 dated 1 November 1985 is cancelled.
Related to this Notice
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DirectivesPublished Date: 19 March 2007
Directive 33 Financial Statements
Requirement for the financial statements of all merchant banks to contain such minimum information as the Authority may determine by notice in writing.
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DirectivesPublished Date: 19 March 2007
Directive 6 Information to be Furnished by Merchant Banks
Requirement for all merchant banks to furnish all information MAS may reasonably require for the proper discharge of its functions
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DirectivesPublished Date: 19 March 2007
Directive 13 Auditing
Requirement for all merchant banks to appoint annually an auditor approved by MAS.
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ActsPublished Date: 30 December 1999
Monetary Authority of Singapore Act (Cap. 186)
Establishes the Monetary Authority of Singapore (MAS) and gives it the authority to regulate the financial services sector in Singapore.