Since 1 July 2015, small companies have become eligible for audit exemption under certain conditions Criteria for audit exemption for small companies is to replace the EPC criterion. An audit exemption is a provision that relieves specific types of companies from the obligation to undergo a financial statement audit conducted by a qualified auditor or an accountant registered with the Accounting and Corporate Regulatory Authority (ACRA). To find out if your company qualifies, check the infographic below:
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