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Selected ACRA eServices will be unavailable on 26 and 28 Sep 2024
02 Sep 2024
ACRA has published Practice Direction No. 2 of 2024 (PDF, 132KB) which sets out the criteria and responsibility of a reviewer appointed under the “hot review” order issued under the Practice Monitoring Programme (PMP) and serves as supplementary information for public accountants subjected to a hot review.
This Practice Direction is effective for hot reviews issued on or after 2 September 2024.
Access the latest Practice Directions.