SGX Rulebooks
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(a) A General Trading Member that holds a licence to engage in a Regulated Activity shall obtain the prior written approval of the Exchange in the event of any change of its existing external auditor.
(b) A Bank Trading Member shall notify the Exchange at least seven (7) days prior to any change of its existing external auditor.
(c) A General Trading Member that holds a licence specified in Rule 2.4.1(b) shall notify the Exchange at least seven (7) days prior to any change of its existing external auditor. The General Trading Member shall appoint external auditors that are accepted by its Relevant Regulatory Authority.
(d) If the Exchange is not satisfied with the performance of duties by an external auditor appointed by a Member In relation to the Trading Member's activities on the Exchange, it may:
(i) at any time direct the Member to remove the external auditor; and
(ii) direct the holder, as soon as practicable thereafter, to appoint another external auditor.

Amended on 25 August 200925 August 2009 and 1 April 20141 April 2014.