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Preparing Financial Statements
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Preparing Financial Statements
Learn more about directors’ duties in relation to financial reporting and ACRA’s Financial Reporting Surveillance Programme.
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Directors Duties in relation to Financial Reporting
Financial Reporting Surveillance Programme
Application for relief from requirements in financial statements and director's statement
Downloads
Financial Reporting Practice Guidance No. 1 of 2022: Areas of Review Focus for FY2022 Financial Statements
(PDF, 205KB)
Financial Reporting Practice Guidance No. 1 of 2021: Areas of Review Focus for FY2021 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 278KB)
Financial Reporting Practice Guidance No. 2 of 2020: Areas of Review Focus for FY2020 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 488KB)
Financial Reporting Practice Guidance No. 1 of 2020: Proposed Areas of Review Focus by Directors on the Financial Statements Affected by the COVID-19 Pandemic
(PDF, 539KB)
Financial Reporting Practice Guidance No. 2 of 2019: Areas of Review Focus for FY2019 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 573KB)
Financial Reporting Practice Guidance No. 1 of 2019: Areas of Review Focus for FY2018 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 636KB)
Financial Reporting Practice Guidance No. 1 of 2018: Areas of Review Focus for FY2017 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 759KB)
Financial Reporting Practice Guidance No. 1 of 2016: Areas of Review Focus for FY2016 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 402KB)
Financial Reporting Practice Guidance No. 2 of 2015: Areas of Review Focus for FY2015 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 56KB)
Financial Reporting Practice Guidance No. 1 of 2015: Areas of Review Focus for FY2014 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 47KB)
Financial Reporting Practice Guidance No. 1 of 2014: Areas of Review Focus for FY2013 Financial Statements under the Financial Reporting Surveillance Programme administered by ACRA
(PDF, 58KB)
Financial Reporting Practice Guidance No. 1 of 2012: Accounting Considerations in an Uncertain Economic Environment
(PDF, 126KB)
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