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ACRA's eServices will be unavailable on 27 April 2024 to 28 April 2024
ACRA will be commencing its second year of review under the Financial Reporting Surveillance Programme (FRSP), which seeks to uphold the transparency, integrity and quality of financial reporting in Singapore through the review of selected financial statements of companies to determine if they comply with the prescribed accounting standards. In tandem with the review, the Financial Reporting Practice Guidance No. 1 of 2015 is issued on 16 Jan 2015.
The Practice Guidance highlights significant areas of concerns gathered from the first round of review of the FY 2013 financial statements. The guidance also includes possible questions that directors could raise as they read, understand and ask questions during their review of the financial statements. As companies are in the midst of finalising its FY 2014 financial statements, it would be timely for directors to consider these areas of review focus.
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