Extension of Time for Financial Statement Audit Completion: A Different Deadline From the AGM and Annual Return EOT Directors sometimes ask whether there is a separate "extension of time" they can apply for when their auditor simply has not finished the audit yet. It is an understandable question: the audit is often the single biggest [...]
From 6 May 2026, Singapore audit reports must name the individual engagement partner under CALA 2025. A practical guide for company secretaries, audit committees and boards.
From 6 May 2026, every audit report issued for a Singapore company must do something new: it must identify by name the individual public accountant who was primarily responsible for that audit engagement. This change, introduced by the Corporate and Accounting Laws (Amendment) Act 2025 (CALA 2025), is one of the most significant shifts in [...]
Receiving the Letter of Offer from Enterprise Singapore is the moment most companies treat the grant as "done". In reality, that letter is the starting line, not the finish. The next 6–24 months — claim submissions, milestone reporting, qualifying expenditure substantiation, and post-disbursement audit — determine whether the funded amount actually lands in your bank [...]