지점(Foreign company)의 감사 면제

 일반적으로 Small Company*에 해당 되는 경우 외부 회계 감사를 진행하지 않고 약식 감사만 진행하고 AR만 진행하면 ACRA 연간 보고 의무가 끝나지만 아래 감사 조건에 해당하면

독립 감사인을 지정하며 외부 회계 감사를 진행해야 합니다. 

*Small Company 조건: 매출액, 자산액 S$10 Million 미만, 종업원 50명 이하

<외부 회계 감사 대상>

아래 4가지 요건 중 1가지라도 해당되면 외부 회계 감사를 받아야 합니다. 

1. 아래 2가지 이상 해당하는 경우

- 매출액 S$10 Million 이상

- 자산액 S$10 Million 이상

- 종업원 50명 초과

2. STB License (여행업)

3. Foreign company (지사)

4. IRAS에서 Audit  명령을 받은 경우

<지사의 외부 회계 감사 의무 조항>

회사법 373조 (Financial Statement)에 따르면 

모든 지사는 매년 회계 감사 보고서를 제출해야 할 의무가 있습니다. 

Financial statements
373.—(1)  Subject to this section, a foreign company shall lodge with the Registrar, within the time specified in subsection (3), financial statements made up to the end of its last financial year together with a declaration in the prescribed form verifying that the copies are true copies of the documents so required and, in the case where the financial statements are audited, a statement of the name of the auditor.

(3) 내용은 아래 내용 참조 부탁드립니다.  

(3) The financial statements referred to in subsection (1) shall be lodged —
(a) where the foreign company is required by the law of its place of incorporation or formation to table financial statements referred to in subsection (2)(a) at an annual general meeting, within 60 days after the date on which its annual general meeting is held; or
(b) in any other case, within such period as the directors of the foreign company would have been required to lodge its financial statements if the company were a public company incorporated under this Act which does not keep a branch register outside Singapore.

<지사의 외부 회계 감사 면제 조항> 

일반적으로 지사는 외부 회계 감사를 반드시 받아야하지만 조건에 따라 면제 받을 수 있습니다. 

Companies Act 373.항

(12) The Registrar may, upon the written application of a foreign company, waive the requirement of a foreign company to lodge the documents referred to in subsection (7)(a), (b) and (c) if the Registrar is satisfied that —

(a) it is impractical for the foreign company to comply having regard to the nature of the foreign company’s operations in Singapore;

(b) it would be of no real value having regard to the amount involved;

(c) it would involve expense unduly out of proportion to its value; or

(d) it would be misleading or harmful to the business of the foreign company, or to any company which is deemed by virtue of section 6 to be related to the foreign company.

(13) The Registrar may, upon the written application of a foreign company, by order relieve the foreign company from either or both of the following:
(a) any requirement relating to audit or the form and content of the documents referred to in subsection (2)(b);
(b) any requirement relating to audit or the form and content of the documents referred to in subsection (7).

(7) (a), (b) and (c) 내용은 아래 내용 참조 부탁드립니다.  

(7) In addition to the financial statements required to be lodged with the Registrar under subsections (1), (3) and (4), a foreign company shall lodge with the Registrar within the time specified in subsection (3) —

(a) a duly audited statement showing its assets used in and liabilities arising out of its operations in Singapore as at the date to which its balance-sheet was made up;

(b) a duly audited profit and loss account which, in so far as is practicable, complies with the requirements of the Accounting Standards and which gives a true and fair view of the profit or loss arising out of the company’s operation in Singapore for the last preceding financial year of the company; and

(c) a statement of the name of the auditor who audited the documents referred to in paragraphs (a) and (b).

지사 감사 변경 내용 참고 링크 4페이지 참조 

https://www.acra.gov.sg/docs/default-source/default-document-library/training-and-resources/publications/practice-directions/2015/pd6of2015(finalfinal).pdf  

<외부 회계 감사 면제 필요 서류 및 신고 절차>

필요 서류: 

• 법인 비감사 보고서
• 외부 회계 감사 면제 신청서  (Exemption/Waiver of Financial Reporting for Foreign Company)
• 법정 서약서 (STATUTORY DECLARATION) 

신고 절차

1. ACRA 감사 면제 신청 (신청 비용: $200, 소요기간: 30일)
2. ACRA 감사 면제 승인 확인 
3. ACRA 회계 보고서 제출

* 휴면 상태의 지사는 별도의 면제 신고 절차 없이 약식 감사보고서만 제출 가능

<근거 법령>

Companies Act 373.항 

(9)  A foreign company which is dormant in Singapore may, in lieu of satisfying the requirements of subsection (7), lodge with the Registrar —
(a) an unaudited statement showing its assets used in and liabilities arising out of its operations in Singapore; and
(b) an unaudited profit and loss account with respect to the company’s operations in Singapore.

<요약>

1. 지사 중 감사 면제(회사법 373항 12조)에 해당 되는 법인은 ACRA 감사 면제 신청이 가능하며 심사 승인을 받게 되면 약식 감사보고서만 제출

2. 지사 중 휴면인 경우, 별도 신청 없이 약식 감사보고서만 제출