709A

Past version: Effective from 12 Feb 2021 to 11 Feb 2021

The annual financial statements must be: —

(a) prepared in accordance with Singapore Financial Reporting Standards (International) ("SFRS(I)s"), or International Financial Reporting Standards ("IFRS"), or US Generally Accepted Accounting Principles ("US GAAP"); and
(b) audited by certified public accountants in accordance with Singapore Standards on Auditing, International Standards on Auditing, or US Generally Accepted Auditing Standards, as the case may be.

Added on 7 February 20207 February 2020 and Amended on 12 February 2021.