Regulatory Alerts2023-12-28
Added
Notice 815 Submission of Annual Accounts
The Monetary Authority of Singapore issued Notice 815 to establish requirements for all finance companies regarding the submission of external auditors' reports and annual financial statements. This directive mandates specific types of audit reports, defines their content and format, and sets strict reporting timeframes under the Finance Companies Act. The notice supersedes previous regulations to ensure standardized disclosure of annual financial information by regulated entities.
Notices
Last Revised Date: 28 December 2023
Notice 815 Submission of Annual Accounts
Requirements for all finance companies on submission of external auditors' reports, additional information, and annual financial statements.
Financial Statements
Issued pursuant to:
Finance Companies Act (Cap. 108) section 30 (1) and 41
Applies to:
Finance Company
View Notice
Notice 815 Submission of Annual Accounts
(79.7 KB)
This notice applies to all finance companies. It sets out the requirements on:
Types of audit reports and financial statements to be submitted.
Content and format of such reports.
Reporting timeframe.
28 Dec 2023 MAS Notice 815 (Amendment) 2023 takes effect. (146.9 KB)
29 Mar 2019 MAS Notice 815 (Amendment) 2019 takes effect. (375.7 KB)
24 Dec 2018 MAS Notice 815 dated 21 Feb 1978 (412.2 KB) and MAS Notice 833 dated 24 Dec 2014 (28.8 KB) are cancelled with immediate effect.
21 Feb 1978 FC Notice 15 dated 02 Jun 1975 and BS (FC) Circular No. 3/76 dated 15 Mar 1976 are cancelled.
Governs the licensing and and regulation of finance companies in Singapore.
Requirements for all finance companies on the information to be included in their publication of annual financial statements.