We provide compilation service for Exempt Private Company (EPC) to assist the Companies in preparation and presentation of financial statements in accordance with Singapore Financial Reporting Standards (FRS) or Singapore FRS for Small Entities. Since this is not an audit, the accuracy and completeness of the financial statements remain the responsibility of the Companies.
For financial years beginning on or after 1 July 2015,
A COMPANY IS QUALIFIED AS A SMALL COMPANY AND CHOOSE TO HAVE COMPILATION SERVICE IF THEY MEET THE FOLLOWING CRITERIA:
- It is a private company
- It meets at least 2 of the following criteria for immediate past two consecutive financial years:
- ✓ Total revenue ≤$10M;
- ✓ Total assets ≤$10M;
- ✓ Number of employees ≤50
FOR A COMPANY THAT IS PART OF A GROUP:
- Company must qualify as a small company; and
- Entire group must be a “small group”
(Quantitative computation is same as above but it is at CONSO level)
A compilation report comprises of the financial statements of the company including the statement of financial position, statement of profit or loss and comprehensive income, statement of changes in equity, statement of cash flows, and the notes to the financial statements. However, no assurance on the financial statements will be expressed.
More Information on Compilation of Financial Statements ?
Simply fill up the online enquiry form below or give us a quick call at +65 6533 7393; a respective person in charge will reach out to you at the earliest convenience.