Filing a Notice of Error (NOE)

Financial statement errors or changes

Within 30 days of the date of revision (for example, the date directors approved the revised document).

Otherwise, a late lodgement penalty will apply.

Note: During this 30-day period, you must also send the revised documents to:

• All who received the original statements

• Anyone entitled to the general meeting notice (based on the date of revision)

All other errors, such as:

• Clerical or typographical errors

• Other errors that are more than simple typing mistakes

As soon as it is discovered

1. Unique entity number (UEN)

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2. Transaction number (Filing with the error)

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3. Information that needs correction

If you need to revise your financial statements, the new version must meet all requirements under section 202A of the Companies Act including:

• New directors’ statement to replace the original

• Description of non-compliance

• Disclosure (list) of the key changes

• Amended auditor’s report, if any

More details: Implementation of section 121 of Companies (Amendment) Act 2014

4. Relevant documents, if any

For other errors that are more than simple typing mistakes, you must show:

• The error was genuinely unintended

• No person will be disadvantaged by the correction

Fees

Filing an NOE for:

• Revised financial statements: $200

• All other errors: $60

Note: This fee is non-refundable, even if the application is withdrawn, rejected, or appealed.

Processing time

Filing an NOE for:

• Revised financial statements: Up to 1 month

• All other errors: Up to 7 working days