To help investors understand the enhanced auditor report (EAR) which is implemented as of this year, The Singaporean regulators, the Accounting Corporate Regulatory Authority (ACRA) and the Securities Investors Association Singapore (SIAS) in collaboration with the Institute of Singapore Chartered Accountants (ISCA) have published a guide which helps retail investors to identify important risk areas in financial statements of listed companies and understanding how these areas are audited.
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Singaporean regulators and institutes release retail investors’ guide to enhanced auditor’s report
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