Singapore
From 20 April 2018, directors of a company can voluntarily revise their defective financial statements without the need to obtain a court order. This will enable directors of a company to revise the financial statements of the company that do not comply with the requirements of the Companies Act (including compliance with the Accounting Standards) on their own accord before the financial statements for the next financial year are prepared.
For more information please visit here or contact any member of the Marbury team.