Audit

監査

監査2023-12-06T18:52:55+08:00

どうして監査は重要なのでしょうか？

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シンガポール会社法にて要件を満たす全ての会社は監査を受けなければならないと規定されております

独立した監査人が会社の各種取引記録や帳簿、財務データ等に対して監査手続きを実施し、その結果を監査意見としてまとめることとなります

Audit Exemption Effective Date

監査の免除（2015/7/1）

会社法の改正にて小規模会社については監査を免除するための要件が明確化されました

監査免除の要件

‐株式会社であること
‐過去2期間を通じて以下の要件のうち少なくとも2つを満たしていること：

  • 売上高＄10 million以下である
  • フルタイム従業員数が50名以下であること
  • 総資産額が$10 million以下であること
Qualification Criteria for Audit Exemption

グループ企業に対する監査の要件

グループ企業とは同一の支配下にある持株会社（親会社）及び子会社から構成される企業と定義されます

グループ企業は親会社及び子会社がそれぞれ独立して以下の要件を満たしている場合には監査を免除されます：

a) 少なくとも2つの会社が上記小規模会社に対する監査免除要件を満たしている

b) Small Groupに該当する

Small Groupとは過去2期間を通じて以下の要件のうち少なくとも2つを満たす企業グループを言います

a) 連結売上高$10 million以下であること
b) 総資産額が$10 million以下であること
c) 従業員総数が50名以下であること

言い換えますと、監査免除を受けるためには、親会社も子会社も個別にそして連結しても小規模企業に対する監査免除要件を満たしていることが必要となります

Does your company qualify for audit exemption?

株主あるいは投資家の意思決定に資するためです。経営者が作成した財務諸表が適切であることを第三者として専門家が監査し、その結果を監査意見として取りまとめます。

  • 財務諸表監査を行うための前提は被監査会社のビジネスや戦略、方針を理解することから始まります。
  • 監査期間中においても当然被監査会社の日々のビジネスは続いております。
  • 監査手続きには財務諸表自体の監査だけではなく、それに至る帳簿や各種財務データ、コンプライアンス関連資料、経営陣へのインタビュー等も含みます。
  • 株主に自社の財務諸表の適切性を証明する
  • 重要な欠陥や誤りを見つけ、修正できる
  • 金融機関から要請される財務制限条項等を満たすことにつながる
  • 法人税やGST、その他に対する税金計算、申告、納税の根拠となる
  • 事業譲渡やM&A取引プロセスを容易にする
  • 日々のビジネスオペレーションの改善点等を明確にする
  • コーポレートガバナンス等への利用可能性

FAQs

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財務諸表（貸借対照表及び損益計算書）の監査を受ける頻度は？2021-11-02T09:17:52+08:00

会計年度ごとに監査は要請されています

自社は監査の免除を受けられますか？2021-11-02T09:17:29+08:00

小規模会社としての要件を満たす場合には可能です。以下のうち少なくとも2要件を満たす必要があります：

• 売上高＄10 million以下である
• フルタイム従業員数が50名以下であること
• 総資産額が$10 million以下であること

いつまでに監査人を選定する必要がありますか？2021-11-02T09:17:05+08:00

会社設立後3か月以内に監査人を選定する必要がございます。

監査の期間はどれくらいでしょうか？2021-11-02T09:16:38+08:00

被監査会社の事業内容やビジネスの複雑性等を考慮して決定されます。

自社内に公認会計士を雇う必要はありますか？2021-11-02T09:16:15+08:00

必須ではございませんが、お客様の社内に監査のプロセスに精通している従業員がいない場合には、監査に精通している方を採用するのは得策ではあります。当然監査に精通されている方は監査だけではなく、経理一般及び税務対応にも精通されていると想定されますので、会社経営にとっても有利に働くかと思います。

どのような会社は監査を免除されるのでしょうか？2021-11-02T09:15:53+08:00

小規模会社は監査を免除されております。

• 売上高＄10 million以下である
• フルタイム従業員数が50名以下であること
• 総資産額が$10 million以下であること

これらの要件のうち2つ以上を満たしていることが条件となります。

グループ企業に対しても同種の監査免除規定がございます。

シンガポールの株式会社は監査を受けなければなりませんか？2021-11-02T09:15:22+08:00

原則として会計期間ごとに会社は監査を受けなければなりません。一定の要件を満たす小規模会社には監査免除規定が備えられております。

外国企業も監査を受ける必要がありますか？2021-11-02T09:08:10+08:00

はい、原則として会計期間ごとに会社は監査を受けなければなりません。一定の要件を満たす小規模会社には監査免除規定が備えられております。

お客様の声

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If there is one thing I can say about Paul Hype Page & Co, it is that their role in the successful incorporation of our company was critical. Without them, we wouldn’t be where we are today as they were instrumental in getting everything from the registration to the EP process sorted with complete professionalism.

Simm Data Pte. Ltd

Simm Data Pte. Ltd

Paul Hype Page continues to help me get my business up and running, I am happy to recommend their services to anyone who needs a competent and responsible corporate services specialist

Willcy Wedding Pte Ltd

Willcy Wedding Pte Ltd

Setting up a success business was important to us. We needed to work with a consultant who could provide unmatched service in the industry. It was challenging, especially not being from Singapore, we didn’t know where to begin, but we found everything that we needed and so much more in Paul Hype Page & Co’s team.

Ciqurix Asia Pacfic Pte Ltd

Ciqurix Asia Pacfic Pte Ltd

選ばれる理由

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年以上の経験

弊社Paul Hype Page & Coはシンガポールの公認会計士資格を有する会計事務所として、監査サービスをお客様に提供しております。Paul Hype Page & CoはICPASのメンバーでもあり、弊社が発行する監査意見は税務当局（IRAS）にも正式に提出することが可能です。

13年間以上の実務経験から弊社は会計及び監査に関する知見を蓄積し続けております。シンガポールの会計、税務、監査に関してあらゆる面でお客様をサポートさせて頂きます。

PHP Network Partner

監査サービス

その他認証

以下の特定の財務データ等に対する監査も実施しております：

シンガポールの監査について

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その他関連情報もご覧ください

What is Audit Services in Singapore

シンガポールの監査制度について教えてください

Can an Audit firm act as a Company Secretary?

監査法人は会社秘書役（Company Secretary）も兼ねることはできますか？

How Does a Business Benefit from an Audit and When Should One Be Conducted?

どうすれば監査からメリットを受けられますか？いつ監査を受ける必要がありますか？

Holding an Extraordinary General Meeting (EGM) in Singapore

臨時株主総会

お問い合わせ

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弊社サポートメンバーがいつでも回答いたします。どのようなご質問でも承ります。

私たちのサービス

無料ツール

ガイド・セクション

会社

各支店の紹介

Paul Hype Page & Co

Phone Number: +65 6221 4733

Address: 30 Petain Road Singapore 208099

Copyright © 2023 Company registration in Singapore | PaulHypePage.Com

A company is deemed exempt from audits in Singapore, which means these companies will not need to appoint an auditor to have their accounts audited. However, they need to qualify to be a ‘small’ company based on at least 2 of these 3 criteria:

  1. Revenue not exceeding SGD 10 million for the financial year.
  2. Total assets not exceeding SGD 10 million at the end of the financial year.
  3. Number of employees not exceeding 50.

Despite such small companies are exempt from auditing, they still need to prepare accurate financial statements that comply with the standards in Singapore.

Auditing Practices in Singapore

  1. Enhances Credibility And Trust
    By providing independent assurance of the accuracy and reliability of a company’s financial statements, auditing helps to build credibility and trust with investors, creditors, and other stakeholders. This can lead to increased confidence in the company’s financial position and ultimately support its long-term success.
  2. Improves Financial Management
    Auditing provides valuable insights into a company’s financial health, which can help your managers make better decisions and improve financial management practices. This in turn leads to improved efficiency, better use of resources, and ultimately better financial results.
  3. Ensures Compliance With Regulations
    Auditing helps to ensure that a company complies with regulatory requirements and industry standards. By ensuring compliance with regulations, your company will be able to avoid legal and financial penalties and operate in a responsible and ethical manner.
  4. Helps Detect And Prevent Fraud
    Auditors are trained to identify and investigate fraud and other irregularities, which will definitely help you avoid any fraudulent activities in a company. This is especially important for maintaining the integrity of financial reporting and ensuring that stakeholders have accurate information to make informed decisio

ACRA
ACRA is Singapore’s business regulator. It ensures a trusted business environment by overseeing companies, accountants, and corporate service providers. Its functions include registration, financial reporting, auditing, governance, and disclosure. ACRA’s online platform, BizFile+, simplifies business processes.

IRAS
IRAS is Singapore’s tax authority. It assesses, collects, and refunds taxes. IRAS also educates taxpayers and investigates non-compliance. The MyIRAS portal offers online tax services.

Auditing in Singapore
In essence, ACRA sets the rules, and IRAS enforces them. Both agencies work together to maintain the integrity of financial reporting and ensure that companies are operating within the law. This is essential for investors, lenders, and other stakeholders who rely on accurate financial information.

certified audit partner logo

Paul Hype Page provides you with strategic business expansion and business compliance services for over 2 decades, servicing the best of the South East Asia region. We make your entrepreneurial experience seamless for both locals and foreign expats.

We can issue an IRAS-approved audit report that meets both the Singapore government’s requirements and your company’s needs. The audit function of your company is in good hands with our professional Singapore-certified auditors.

Our audit services in Singapore consist of a vast variety to cater to the specific needs of your organization.

  1. Annual Financial Audit
  2. Special Purpose Audit
  3. Certification for Subsidy Claim
  4. Audit
  5. Fixed Assets Certification
  6. Claim Certification
  7. Shares Certification
  8. Personal Income Certification

If you are a foreigner, you will need a nominee director (local director) to incorporate your company in Singapore.

What is a Nominee Director?
Nominee director is an individual who is appointed to act as a director of the company on behalf of another individual or entity. For all foreigners establishing businesses in Singapore, having a nominee director is essential due to regulations from the Accounting & Corporate Regulatory Authority (ACRA).

Here are suitable nominee director services for EP holders in Singapore, allowing the company to transfer ownership to you once your Employment Pass (EP) is approved:

  • Short Term Nominee Director (STND) : 2 months and 6 months

If you are a foreigner, you cannot be the director of the company unless you have an Employment Pass also known as an EP. This renewable work visa permits you to live and work in Singapore, whether you’re an employee, business owner, or anything in between.

It’s the most popular choice for foreigners looking to start a business or relocate to Singapore.

First, You will have to incorporate your company under the name of a local Singapore director (Nominee Director). Then, you will have to apply EPass under your company so that we can transfer the ownership to you under your Employment Pass (EP).

The estimated timeline for the Singapore EP application is between 2-4 months, depending on the case. In some instances, it could drag up to 6 months if multiple rounds of appeals are requested.

Singapore Employment Pass, often referred to as the ‘EP,’ a work visa is issued to foreign professionals, managers, executives, and experts relocating to work in Singapore.

You are eligible to apply for EP if you:-

  • Have Job Offer from Singapore Company in managerial, executive, and specialized job
  • Have at least a fixed minimum salary of S$5,000 per month
  • Have recognized diploma or degree from a reputable university
  • Have professional qualifications, specialist skills, and work-related experience
  • Meet the required minimum of 40 points under the new points-based COMPASS to be eligible for this pass.

Reasons to Apply for a Singapore Employment Pass

  1. Legally reside and work in Singapore.
  2. Enjoy hassle-free travel in and out of the country without needing a Singapore entry visa.
  3. Gain a pathway to potentially obtaining permanent residency in Singapore over time.
  4. Have the flexibility to run and work for your own business in Singapore.
  5. Benefit from Singapore’s low tax rates and favorable income tax system.

Are you a business owner in Singapore looking to expand your operations and reach new markets? Considering entry into a new market or expanding an existing one overseas? The MRA grant offers the financial boost you need to make it happen.

The purpose of the MRA grant is to support Singapore owned businesses for business development, promotion, and set-up costs when you set up a business in oversea.

At least 30% of the company’s equity must be held directly or indirectly by Singapore Permanent Residents (PRs) or citizens, determined by ultimate individual ownership.

The grant covers up to 50% of eligible costs for Local SMEs, with specific caps for different activities and limited to a maximum of S$100,000 per new market and may include:

  • Overseas Market Promotion (capped at S$20,000)
  • Overseas Business Development (capped at S$50,000)
  • Overseas Market Set-up (capped at S$30,000)

Currently, from April 1, 2023 to March 31, 2025, the grant covers up to 50% of eligible costs, capped at S$100,000.

If you are planning to set up business in Singapore, opening a corporate bank account is a mandatory when you first incorporate a company. It also allow you to keep your business transactions separate from your personal transactions and also helps you to track your business cash flows/income and expenses.

We focus is to prove that your company has a tax substance and select an account that best fits your business needs. Most importantly, you DO NOT need to be physically here! We work closely with our trusted bankers to give you a higher success rate in opening a corporate bank account.

If you are a foreigner, you will need a nominee director (local director) to incorporate your company in Singapore.

What is a Nominee Director?
Nominee director is an individual who is appointed to act as a director of the company on behalf of another individual or entity. For all foreigners establishing businesses in Singapore, having a nominee director is essential due to regulations from the Accounting & Corporate Regulatory Authority (ACRA).

There are 2 types of Nominee Director services in Singapore.

They are:

  • Long term Nominee Director (LTND) : 12 months
  • Short Term Nominee Director (STND) : 2 months and 6 months

If you are a foreigner, you cannot be the director of the company unless you have an Employment Pass.

First, You will have to incorporate your company under the name of a local Singapore director (Nominee Director). Then, you will have to apply EPass under your company so that we can transfer the ownership to you under your Employment Pass (EP).

What is Singapore Employment Pass?
Singapore Employment Pass, often referred to as the ‘EP,’ a work visa is issued to foreign professionals, managers, executives, and experts relocating to work in Singapore.

The estimated timeline for the Singapore EP application is between 2-4 months, depending on the case. In some instances, it could drag up to 6 months if multiple rounds of appeals are requested.

Check Your Company Name through ACRA using our free tool!

The requirements for registering a company in Singapore are simple and straightforward. They are:

At least one local resident director

Both Singapore residents and foreigners can serve as directors of a Singapore company, provided there is at least one director who is a Singapore resident.

At least one shareholder

To register a company in Singapore, you need at least one shareholder who can be a person or another company. You can have up to 50 shareholders, and all of them can be foreigners.

Local company secretary

Every Singapore company must have a company secretary who lives in Singapore and is responsible for ensuring the company meets its regulatory requirements and submits necessary filings.

Minimum of $1 Paid up Capital

You can establish your Singapore company with just $1 in paid up capital and share capital. If needed, you can add more funds later and inform the company registrar.

Registered Address in Singapore

Your company needs a registered address in Singapore where all the official documents will be sent to ; a PO box isn’t acceptable.
联系方式

30 Petain Road Singapore 208099

Contact Info

30 Petain Road Singapore 208099

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