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Regulations & Compliance · PDF

Second Schedule Changes in 2015: Reporting Period Extensions and Auditor Consent Fees

The single-page notification changes four fee-schedule entries, including up to S$150 for a financial-statement-period extension and S$200 for auditor-resignation consent.

Source checked · 11 October 2026 Historical document

Financial-statement-period extension

Replacement item 49 cites section 201(4), describing application for extra time for the period of financial statements, with a fee up to S$150. This source does not describe it as the general annual-return extension for every company.

Auditor-resignation consent

Items 110 and 111 are replaced by item 110 for Registrar consent to auditor resignation under section 205AB(1), fee S$200. This is the application fee in the historical schedule, not a guarantee of consent.

Terminology and the remaining deletion

Item 51 changes accounts and reports to financial statements and directors’ statements. Item 112 removes the reference ,200 in its transaction column. The short notification does not reproduce the remaining item 112 transaction, so this article does not infer its complete legal effect.

Dates and authority

Issued under section 8(6), the notice was made on 22 June 2015, published on 23 June as S382/2015 and effective on 1 July 2015. It is an amendment to the then Second Schedule, not a current complete fee list.

Official source

This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.

Read the official PDF ↗
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