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AGS 1 is a compilation of commonly used sample independent auditor’s reports.
ISCA and the AGS 1 Sub-Committee have worked with EDB to develop additional procedures in relation to new reporting requirements under their grant scheme. Appendix 5A, which pertains to an agreed-upon procedures report in connection with an example of an EDB grant scheme, has been updated to include these procedures. The additional procedures relate to checking whether claimed business expenditure are qualifying expenses incurred in Singapore based on the terms and conditions of the grant. These include procedures over expenditure on research and development, fixed asset investment and human resources.
Editorial amendments have been made to the reports under Appendices 1A, 1C and 1G.
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