| Charities Act 1994 |
| Charities (Accounts and Annual Report) (Amendment No. 2) Regulations 2023 |
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| Citation and commencement |
| 1. These Regulations are the Charities (Accounts and Annual Report) (Amendment No. 2) Regulations 2023 and come into operation on 1 April 2023. |
| Amendment of regulation 2 |
| 2. In regulation 2(1) of the Charities (Accounts and Annual Report) Regulations 2011 (G.N. No. S 352/2011), in the definitions of “Charities Accounting Standard” and “Financial Reporting Standards”, replace “Accounting Standards Council” with “Accounting Standards Committee”. |
Permanent Secretary, Ministry of Culture, Community and Youth, Singapore. |
| [076-019-003 V7; AG/LEGIS/SL/37/2020/10 Vol. 1] |
| (To be presented to Parliament under section 57(5) of the Charities Act 1994). |