RegAlert

Rule · MAS · 19 Aug 2024

Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts

disclosure

The Monetary Authority of Singapore issued Notice FHC-N609 to establish requirements for designated financial holding companies with Singapore-incorporated bank subsidiaries and their external auditors. The notice specifies the types of audit reports and financial statements that must be submitted, along with their required content, format, and reporting timeframes. This regulatory guidance applies to entities subject to the Financial Holding Companies Act 2013 and became effective on 20 August 2024.

SingaporeMonetary Authority of Singapore

Notices

Last Revised Date: 19 August 2024

Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts

Requirements for designated financial holding companies with a subsidiary that is a bank incorporated in Singapore to submit external auditors’ reports and additional information, and annual financial statements.

Financial Statements

Issued pursuant to:

Financial Holding Companies Act 2013 (FHC Act) sections 3(1), 39(4)(c) and 39(5)

Applies to:

Financial Holding Company (Banking)

View Notice

Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts

(191.4 KB)

This notice applies to all designated financial holding companies with a subsidiary that is a bank incorporated in Singapore and their external auditors. It sets out the requirements on:

Types of audit reports and financial statements to be submitted.

Content and format of such reports.

Reporting timeframe.

19 August 2024

MAS Notice FHC-N609 effective 20 Aug 2024
(191.4 KB)

MAS Notice FHC N609 Amendment 2024
(201.2 KB) takes effect 20 Aug 2024.

01 July 2022

Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts (568.4 KB) takes effect.

Requirements for banks to submit external auditors' reports and additional information, and annual financial statements.

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Annotations and obligations
8 definitions
  • Definition / condition 8
  • background, boilerplate

Lineage: No known changes

RegAlert holds no document that amends or replaces this one. This is not a check that it is in force: confirm with the regulator.

Financial Holding Companies Act2013Not in RegAlertFinancial Holding Companies Act 2013 — Not in RegAlert01 July 2022 Notice FHC-N609 onAuditors’ Reports and Additional …Not in RegAlert01 July 2022 Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts — Not in RegAlertNotice FHC-N609 on Auditors’Reports and Additional Inform…2024-08-19 · this documentNotice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts (2024-08-19)
amendssupersedesissued underrefers todashed card: not in RegAlert (or proposed)arrows run from the older text to the one that changes it
The links and the sentences they come from (2)
Supersedes
  • 01 July 2022 Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual AccountsNot in RegAlert

    “01 July 2022 Notice FHC-N609 on Auditors’ Reports and Additional Information to be Submitted with Annual Accounts (568.4 KB) takes effect.”

Issued under
  • Financial Holding Companies Act 2013Not in RegAlert

    “Issued pursuant to: Financial Holding Companies Act 2013 (FHC Act) sections 3(1), 39(4)(c) and 39(5)”

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