Audit services in Singapore

Discuss your financial reporting and assurance requirements with Assembly Assurance PAC, the independent audit and assurance arm of Assembly Works. We scope the engagement around the audit required, your records and the reporting timetable.

We support a range of audit engagements, including work for subsidiaries of listed companies. Listed companies themselves are outside our service scope. Tell us who requires the report and the applicable requirements so the audit team can assess the engagement.

Start with the purpose of the engagement

An annual financial-statement audit, an internal-control review and a report required by a grant provider can involve different work and reporting requirements. We confirm the appropriate scope before starting. An engagement is subject to the audit team's assessment and acceptance.

Preparing unaudited accounts is a separate service from providing an audit opinion. If you need accounting preparation, discuss that requirement with our accounting team. Preparation does not itself provide audit assurance.

Does your company need a statutory audit?

Under ACRA's small-company rules, a private company generally needs to meet at least two of these criteria for the immediately preceding two consecutive financial years: revenue no more than S$10 million, assets no more than S$10 million, and no more than 50 full-time employees at financial year-end.

Different assessment rules apply to newly incorporated companies. A company in a group must consider both its own small-company status and the small-group criteria, including overseas entities. Corporate shareholders do not automatically prevent exemption. Audit exemption does not determine whether financial statements must be filed. Check the facts of your company against ACRA's audit-exemption guidance.

Your company may also have reporting requirements from lenders, investors, contractual arrangements or a scheme administrator. Explain the purpose of the requested report rather than assuming every requirement is the same as the statutory company audit.

Preparing for a discussion

Tell us your financial year-end, business activities, group structure, the report requested and any deadline. Let us know whether your accounts are ready and whether there are outstanding reconciliations or prior-year matters. We will discuss the information needed for the proposed engagement.

Fees, timing and any on-site arrangements depend on the agreed work. We do not publish a universal completion time or imply that every engagement includes the same procedures.

Discuss your audit requirements with our team.

Audit-exemption source checked 8 September 2026.