Clubs & Associations Audit

Registered societies are generally self-governing. A society has to abide by the rules of its constitution and the prevailing laws in Singapore. Obligations under the Societies Act include the following:

  • Maintain proper accounts and records of the transactions and affairs of the society for a period of at least 5 years;
  • Submit an Annual Return and its audited statement of accounts to the Registry of Societies (ROS) annually;
  • Submit to the ROS an audited statement of accounts of any fund raising appeal 60 days after its completion;
  • Apply to change its name, place of business and rules;
  • Apply to use any flag, symbol, emblem, badge or other insignia;
  • Submit an audited statement of accounts (income and expenditure and balance-sheet) within 60 days of the conclusion of any fund-raising appeal;
  • Submit declaration of immovable property and name of each trustee; and
  • Submit a certificate upon its voluntary dissolution.

The above submissions / applications can be sent to ROS via the iROSES.

A society is required to refer to its constitution for auditing requirements. Where the gross income or expenditure of the society exceeds $500,000 in that financial year, Section 4 of the Societies Regulations requires that the accounts be audited by a qualified company auditor.

Societies are required to submit the audited statement of accounts, together with their Annual Returns, within one month of every Annual General Meeting held, or if no meeting is held, within one month after the close of the Societies’ financial year.

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Source: Registry of Societies, Societies Act, Societies Regulations

This page was last updated on 2nd March, 2023.