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Under the Companies Act, the following companies are not required to have=
their accounts audited:
Companies that meet the=
"small company" criteria for a financial year starting on or after 1 Jul=
y 2015 (Small Company =3D Private company that meets 2 of the foll=
owing 3 quantitative criteria for immediate past 2 financial years: tot=
al revenue is equal or less than S$10 million; total assets is equal or=
less than S$10 million; number of employees is equal or below 50); or
=
For a company which is part of a group: the company must qualify as a =
small company (see above) and the entire group must be a "small group" =
(Small Group =3D one that meets 2 of the following 3 quantitative =
criteria for immediate past 2 financial years: consolidated group reven=
ue is equal or less than S$10 million; consolidated total assets is equ=
al or less than S$10 million; aggregate number of employees is equal or=
below 50).
However, such companies must continue to maintain=
proper accounting records and prepare "true and fair" financial statem=
ents in accordance with the Financial Reporting Standards (FRS). Failur=
e to maintain proper accounting records could result in Directors being=
fined up to S$2,000 or imprisoned for a term of up to 3 months in addi=
tion to a default penalty. Directors could also be fined up to S$50,000=
if the financial statements do not comply with the FRS.
Coverin=
g the essential FRSs, the Preparing Unaudited Financial Statements&n=
bsp;workshop is designed to equip participants with the knowledge to pr=
epare "true and fair" financial statements that comply with the FRS.
K=
ey Topics Covered During the Class:
* Audit Exemption & Legal =
Requirements * Framework for the Preparation & Presentation of F=
inancial Statements * Interpretation of FRS * FRS 1-1: Presenta=
tion of Financial Statements * FRS 1-2: Inventories * FRS 1-7: =
Cash Flow Statements * FRS 1-8: Accounting Policies, Changes in Acco=
unting Estimates & Errors * FRS 1-10: Events After the Balance S=
heet Date * FRS 1-12: Income Taxes * FRS 1-16: Property, Plant =
& Equipment * FRS 115: Revenue * FRS 116: Leases* FRS 1-24:=
Related Party Disclosures* FRS 1-40: Investment Property
Trainer: =
Lim Lian Soon (view profile)
Who Should Attend: Company Director=
s, Finance/Accounts Personnel Tasked With Preparing Unaudited Financial=
Statements Without Help From Auditors
Date : Friday, 20 May 2022=
Venue : Carlton Hotel, 76 Bras Basah Road
Time : 9:00am to=
5:00pm (Registration starts at 8:45am)
Fee : $398 per=
participant (inclusive of Course Materials, Writing Stationery, Lunch an=
d Refreshments)
Types of Funding available
1) SDF Funding&nb=
sp; $14 per participant is available for company-sponsored pa=
rticipants who are Singaporeans/PRs For more information, pl=
ease visit www.ssg.gov.sg/programmes-and-initiatives/funding/funding=
-for-employer-based-training.html
2) SkillsFuture Credit =
;
You may utilise your SkillsFuture Credit to fund the=
course fee of this workshop. It must be an individual-initiated attenda=
nce and not under company training arrangement. For mo=
re information, please visit www.myskillsfuture.gov.sg/content/porta=
l/en/career-resources/career-resources/education-career-personal-developm=
ent/SkillsFuture_Credit.html
To sign up for the workshop, please&=
nbsp;register online so that we may reserve a seat for you. Once w=
e have received your registration details, we will send you a confirmat=
ion email along with an invoice to facilitate your payment.
Sinc=
e 2007, TAKX Solutions has trained more than 15,000 participants from ov=
er 6,000 organisations with our range of GST, tax, finance, risk managem=
ent and international trade documentation workshops. In the coming weeks=
, Takx Solutions will be conducting the following workshops:
&nbs=
p;
Taxation
=
=
=
=
=
=
=
=
=
=
=
=
Introduction to Transfer Pricing on 11 May (Wed)
GST: Zero-R=
ating for International Services & Exports on 13 May (Fri)
Preparing=
for GST Rate Change webinar on 19 May (Fri)
Mastering the Basic & I=
ntermediate Concepts of GST on 26 May (Thu)
Withholding Tax on 27 May (F=
ri)
Fundamentals of Corporate Tax on 27 May (Fri)
Finance / Account=
ing =20
Effective Credit Control & Debt Recovery on 25 May (=
Wed)
Introduction to Consolidated Accounts on 14 Jun (Tue)
Introduction=
to Data Analytics for Accountants with Power BI on 15 Jun (Wed)
A Pract=
ical Guide to 2022 FRS Updates on 26 Jul (Tue)
Introduction to Process A=
utomation for Accountants with Power Query on 17 Aug (Wed)
Internation=
al Trade Documentation
How to Handle Export LCs & BLs: Understandi=
ng the ISBP 745 & Clarifications to UCP 600 on 20 May (Fri)
Und=
erstanding Incoterms 2020 on 24 Jun (Fri)
The Basics of Import/Export &a=
mp; International Trade on 20 Jul (Wed)
Understanding the Essentials of =
Letters of Credit on 22 Jul (Fri)
Understanding Pitfalls in LC Transacti=
ons on 19 Aug (Fri)
Finance for Non-Finance
Effective Costing &am=
p; Budgeting Management on 25 May (Wed)
Financial Management for Non-Fin=
ance Personnel on 9 Jun (Thu)
=
=
To find out more about these workshops and to download the regi=
stration forms, please visit www.takx.com.sg
=
=
=
=
=
=
=
=
=
=
=
=
=
=
In the mean time, if you have any enquiries, I'll be glad =
to answer them on tel: 6293 9068.
Looking forward to your particip=
ation in our workshop!
=20
Jay Goh TAKX Soluti=
ons Pte LtdTel: 6293 9068We've moved! We're now located at: 960 Dune=
arn Road #06-25Singapore 589486WEBSITE: http://www.takx.com.sg =
Note: To unsubscribe from this mailing list, please reply to =
this message and indicate UNSUBSCRIBE in the subject header.
=20=
--=_yp8t2ysQfXIM9wTBvrpiVF0kMTUThuUTn2kf1CTmDgwxONFu
Content-Type: text/html; charset=iso-8859-15
Content-Transfer-Encoding: quoted-printable
<p><span style=3D"font-size: small;">Under the Companies Act, the followi=
ng companies are not required to have their accounts audited: </span=
></p>
<div>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<ul>
<li><span style=3D=
"font-size: small;"><span style=3D"font-size: small;">Companies that meet=
the "small company" criteria for a financial year starting on or after 1=
July 2015 (<strong>Small Company</strong> =3D Private company tha=
t meets 2 of the following 3 quantitative criteria for immediate past 2=
financial years: total revenue is equal or less than S$10 million; tot=
al assets is equal or less than S$10 million; number of employees is eq=
ual or below 50); or</span></span></li>
<li><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">For a company which is part of a=
group: the company must qualify as a small company (see above) and the=
entire group must be a "small group" (<strong>Small Group</strong> =
;=3D one that meets 2 of the following 3 quantitative criteria for imm=
ediate past 2 financial years: consolidated group revenue is equal or l=
ess than S$10 million; consolidated total assets is equal or less than =
S$10 million; aggregate number of employees is equal or below 50). =
;</span></span></li>
</ul>
<p><span style=3D"font-size: small;"><span s=
tyle=3D"font-size: small;">However, such companies must continue to mai=
ntain proper accounting records and prepare "true and fair" financial s=
tatements in accordance with the Financial Reporting Standards (FRS). F=
ailure to maintain proper accounting records could result in Directors =
being fined up to S$2,000 or imprisoned for a term of up to 3 months in=
addition to a default penalty. Directors could also be fined up to S$5=
0,000 if the financial statements do not comply with the FRS. </sp=
an></span></p>
<p><span style=3D"font-size: small;"><span style=3D"font-=
size: small;">Covering the essential FRSs, the <strong>Preparing Una=
udited Financial Statements</strong> workshop is designed to equip=
participants with the knowledge to prepare "true and fair" financial s=
tatements that comply with the FRS.</span></span></p>
<p><span style=3D"=
font-size: small;"><span style=3D"font-size: small;"><em><strong>Key Topi=
cs Covered During the Class:</strong></em> </span></span></p>
<addr=
ess><span style=3D"font-size: small;"><span style=3D"font-size: small;">*=
Audit Exemption & Legal Requirements </span></span></address><a=
ddress><span style=3D"font-size: small;"><span style=3D"font-size: small;=
">* Framework for the Preparation & Presentation of Financial Stateme=
nts </span></span></address><address><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">* Interpretation of FRS </span>=
</span></address><address><span style=3D"font-size: small;"><span style=3D=
"font-size: small;">* FRS 1-1: Presentation of Financial Statements =
</span></span></address><address><span style=3D"font-size: small;"><span =
style=3D"font-size: small;">* FRS 1-2: Inventories </span></span></a=
ddress><address><span style=3D"font-size: small;"><span style=3D"font-siz=
e: small;">* FRS 1-7: Cash Flow Statements </span></span></address><=
address><span style=3D"font-size: small;"><span style=3D"font-size: small=
;">* FRS 1-8: Accounting Policies, Changes in Accounting Estimates & =
Errors </span></span></address><address><span style=3D"font-size: sm=
all;"><span style=3D"font-size: small;">* FRS 1-10: Events After the Bala=
nce Sheet Date </span></span></address><address><span style=3D"font-=
size: small;"><span style=3D"font-size: small;">* FRS 1-12: Income Taxes&=
nbsp;</span></span></address><address><span style=3D"font-size: small;"><=
span style=3D"font-size: small;">* FRS 1-16: Property, Plant & Equipm=
ent </span></span></address><address><span style=3D"font-size: small=
;"><span style=3D"font-size: small;">* FRS 115: Revenue </span></spa=
n></address><address><span style=3D"font-size: small;"><span style=3D"fon=
t-size: small;">* FRS 116: Leases</span></span></address><address><span s=
tyle=3D"font-size: small;"><span style=3D"font-size: small;">* FRS 1-24: =
Related Party Disclosures<br />* FRS 1-40: Investment Property</span></sp=
an></address>
<p><span style=3D"font-size: small;"><span style=3D"font-s=
ize: small;"><strong>Trainer: <a href=3D"http://www.takx.com.sg/trai=
ners/lim-lian-soon/" target=3D"_blank">Lim Lian Soon (view profile)</a></=
strong> </span></span></p>
<p><span style=3D"font-size: small;"><sp=
an style=3D"font-size: small;"><strong>Who Should Attend: Company Direc=
tors, Finance/Accounts Personnel Tasked With Preparing Unaudited Financ=
ial Statements Without Help From Auditors</strong> </span></span></=
p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: small;=
"><strong>Date : Friday, 20 May 2022</strong> </span></span></p>
<p=
><span style=3D"font-size: small;"><span style=3D"font-size: small;"><str=
ong>Venue : Carlton Hotel, 76 Bras Basah Road</strong> </span></span=
></p>
<p><span style=3D"font-size: small;"><span style=3D"font-size: sma=
ll;"><strong>Time : 9:00am to 5:00pm (Registration starts at 8:45am)</str=
ong> <strong> </strong> </span></span></p>
<p><span style=
=3D"font-size: small;"><span style=3D"font-size: small;"><strong>Fee : $3=
98 per participant (</strong><strong>inclusive of Course Materials, Writi=
ng Stationery, Lunch and Refreshments)</strong></span></span></p>
<p><st=
rong><span style=3D"font-size: small;"><span style=3D"font-size: small;">=
Types of Funding available </span></span></strong></p>
<p><span sty=
le=3D"font-size: small;">1) <strong>SDF Funding</strong><br /> =
$14 per participant is available for company-sponsored parti=
cipants who are Singaporeans/PRs<br /> For more information,=
please visit <a href=3D"https://www.ssg.gov.sg/programmes-and-initi=
atives/funding/funding-for-employer-based-training.html">www.ssg.gov.sg/p=
rogrammes-and-initiatives/funding/funding-for-employer-based-training.htm=
l</a> </span></p>
<p><span style=3D"font-size: small;">2) <str=
ong>SkillsFuture Credit</strong> </span></p>
<p><span style=3D"font=
-size: small;"> You may utilise your SkillsFuture Credit=
to fund the course fee of this workshop. It must be an individual-initi=
ated attendance and not under company training arrangement.<br /> &=
nbsp; For more information, please visit <strong><a href=3D"ht=
tps://www.myskillsfuture.gov.sg/content/portal/en/career-resources/career=
-resources/education-career-personal-development/SkillsFuture_Credit.html=
">www.myskillsfuture.gov.sg/content/portal/en/career-resources/career-res=
ources/education-career-personal-development/SkillsFuture_Credit.html</a>=
</strong></span></p>
<div lang=3D"x-western">
<p><span style=3D"font-si=
ze: small;"><span style=3D"font-size: small;">To sign up for the workshop=
, <strong>please </strong><strong><a href=3D"https://www.takx.c=
om.sg/components/workshops/preparing-unaudited-financial-statements-28th-=
run.html" target=3D"_blank">register online</a> </strong>so that w=
e may reserve a seat for you. Once we have received your registration d=
etails, we will send you a confirmation email along with an invoice to =
facilitate your payment. </span></span></p>
<div lang=3D"x-western"=
><span style=3D"font-size: small;">Since 2007, TAKX Solutions has trained=
more than 15,000 participants from over 6,000 organisations with our ra=
nge of GST, tax, finance, risk management and international trade docum=
entation workshops. In the coming weeks, Takx Solutions will be conducti=
ng the following workshops: </span></div>
<div lang=3D"x-western"><=
span style=3D"font-size: small;"> </span></div>
<div lang=3D"x-west=
ern"><strong><span style=3D"font-size: small;">Taxation </span></str=
ong></div>
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=
=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div=
lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
=
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-weste=
rn">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-=
western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div la=
ng=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western">
<d=
iv lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D"x-western"=
>
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tern">
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x-western">
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g=3D"x-western">
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tern">
<ul>
<li><span style=3D"font-size: small;">Introduction to Trans=
fer Pricing on 11 May (Wed)</span></li>
<li><span style=3D"font-size: sm=
all;">GST: Zero-Rating for International Services & Exports on 13 May=
(Fri)</span></li>
<li><span style=3D"font-size: small;">Preparing for G=
ST Rate Change webinar on 19 May (Fri)</span></li>
<li><span style=3D"fo=
nt-size: small;">Mastering the Basic & Intermediate Concepts of GST o=
n 26 May (Thu)</span></li>
<li><span style=3D"font-size: small;">Withhol=
ding Tax on 27 May (Fri)</span></li>
<li><span style=3D"font-size: small=
;">Fundamentals of Corporate Tax on 27 May (Fri)</span></li>
</ul>
</di=
v>
<div lang=3D"x-western"><span style=3D"font-size: small;"><strong>Fin=
ance / Accounting </strong><br /> </span>=20
<ul>
<li><span style=3D=
"font-size: small;">Effective Credit Control & Debt Recovery on 25 Ma=
y (Wed)</span></li>
<li><span style=3D"font-size: small;">Introduction t=
o Consolidated Accounts on 14 Jun (Tue)</span></li>
<li><span style=3D"f=
ont-size: small;">Introduction to Data Analytics for Accountants with Pow=
er BI on 15 Jun (Wed)</span></li>
<li><span style=3D"font-size: small;">=
A Practical Guide to 2022 FRS Updates on 26 Jul (Tue)</span></li>
<li><s=
pan style=3D"font-size: small;">Introduction to Process Automation for Ac=
countants with Power Query on 17 Aug (Wed)</span></li>
</ul>
<p><strong=
><span style=3D"font-size: small;">International Trade Documentation</spa=
n></strong></p>
<ul>
<li><span style=3D"font-size: small;">How to Handl=
e Export LCs & BLs: Understanding the ISBP 745 & Clarifications t=
o UCP 600 on 20 May (Fri)</span></li>
<li><span style=3D"font-size:=
small;">Understanding Incoterms 2020 on 24 Jun (Fri)</span></li>
<li><s=
pan style=3D"font-size: small;">The Basics of Import/Export & Interna=
tional Trade on 20 Jul (Wed)</span></li>
<li><span style=3D"font-size: s=
mall;">Understanding the Essentials of Letters of Credit on 22 Jul (Fri)<=
/span></li>
<li><span style=3D"font-size: small;">Understanding Pitfalls=
in LC Transactions on 19 Aug (Fri)</span></li>
</ul>
</div>
<p><stron=
g><span style=3D"font-size: small;">Finance for Non-Finance</span></stron=
g></p>
<ul>
<li><span style=3D"font-size: small;">Effective Costing &am=
p; Budgeting Management on 25 May (Wed)</span></li>
<li><span style=3D"f=
ont-size: small;">Financial Management for Non-Finance Personnel on 9 Jun=
(Thu) </span></li>
</ul>
</div>
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<div lang=3D"x-west=
ern">
<div lang=3D"x-western">
<p><span style=3D"font-size: small;">In =
the mean time, if you have any enquiries, I'll be glad to answer them on =
tel: 6293 9068. </span></p>
<p><span style=3D"font-size: small;">Lo=
oking forward to your participation in our workshop! </span></p>
<a=
ddress><span style=3D"font-size: small;"> </span>
<div lang=3D"x-w=
estern">
<div lang=3D"x-western">
<div lang=3D"x-western">
<div lang=3D=
"x-western">
<div lang=3D"x-western"><address><span style=3D"font-size: =
small;">Jay Goh</span></address><address><span style=3D"font-size: small;=
"> </span></address><address><span style=3D"font-size: small;">TAKX =
Solutions Pte Ltd</span></address><address><span style=3D"font-size: smal=
l;">Tel: 6293 9068</span></address><address><strong><span style=3D"font-s=
ize: small;">We've moved! We're now located at: </span></strong></ad=
dress><address><span style=3D"font-size: small;">960 Dunearn Road #06-25<=
/span></address><address><span style=3D"font-size: small;">Singapore 5894=
86</span></address><address><span style=3D"font-size: small;">WEBSITE:&nb=
sp;<a href=3D"http://www.takx.com.sg/" target=3D"_blank">http://www.takx.=
com.sg</a> </span></address></div>
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size: small;">
<div lang=3D"x-western"><address><span style=3D"font-size=
: x-small;"> </span></address></div>
</span></div>
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