Do I need an Audit?
Not every company has to be audited. A company is exempt as a "small company" when it meets both of the conditions below. We assess this first so you never pay for an audit you don't need.
It is a private company throughout the financial year
The exemption applies only to companies that were private for the full financial year in question.
It meets at least two of three criteria for the past two consecutive financial years
Each threshold is measured against your financial statements prepared per accounting standards.
≤ S$10M
Revenue
Total revenue of S$10 million or less, based on financial statements per accounting standards.
≤ S$10M
Total Assets
Total assets of S$10 million or less, measured at year end.
≤ 50
Employees
50 or fewer full-time employees at the end of the financial year.
How DigiSME supports your audit
Clean books all year mean audit isn't a fire drill, it's a hand-off. Here's the flow into sign-off.
Assess the exemption
We check your audit status at the small-company criteria to confirm whether an audit is actually required.
Year-end financials
We close the books and draft full financial statements from reconciled, audit-ready records.
Prepare schedules
We prepare the detailed breakdowns for figures in the financial statements, then hand them to your auditor.
Liaise to sign-off
We field auditor queries and resolve findings, then coordinate the AR filing with your corp-sec.
What our Audit Support Covers
Audit-ready businesses need three things in place before an auditor can sign off. We prepare all of them.
Supporting schedules
We prepare the supporting schedules, such as depreciation schedule for fixed assets, ageing schedule for receivables and payables, and loan amortization table.
Auditor liaison
We deal directly with your appointed auditor answering queries, providing documents, and resolving findings so you're not stuck in the middle.
Full financial statements
We draft your complete year-end financial statements and coordinate with your corp-sec on the ACRA Annual Return filing.
XBRL & consolidation, sorted
Once statements are final, they're filed with ACRA and groups may need to consolidate. We handle both, and tell you which applies.
XBRL filing
Exempt
Dormant companies; solvent EPCs with no corporate shareholders & under 20 shareholders.
Simplified XBRL
Revenue or total assets below S$500K
Full XBRL
Revenue or total assets above S$500K
Consolidation
Your company holds more than 50% of another entity — i.e. it has subsidiaries.
Group financials combine parent and subsidiaries as one entity, eliminating intercompany items.
Wholly or partially owned by another entity whose parent prepares public consolidated SFRS financials.
Make your next audit a hand-off
Talk to us today, we'll confirm whether you need an audit, get your records ready, and work alongside your auditor to sign-off.