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Notices
 Last Revised Date: 24 December 2018

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 (365.9 KB)

This notice applies to all finance companies.  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

24 Dec 2018
MAS Notice 609 (Amendment) 2018 takes effect.
30 Jun 2016
MAS Notice 609 dated 24 December 2014 is cancelled.