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On 15 April 2015, ACRA announced that the legislative changes to the Companies Act will be effected in two phases. The first phase will be implemented on 1 July 2015. The second phase will commence in the first quarter of 2016.
The Companies (Amendment) Act 2014 (Commencement) Notification 2015 as well as supporting subsidiary legislation for the first phase of legislative amendments to the Companies Act are now available at the ACRA website.
More details on key legislative changes including the “Small Company” Concept for Audit Exemption can be accessed here.
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