Large charities are required to engage an external auditor who has been approved by the Sector Administrator to audit its financial statements. It is stipulated in Regulation 5 of the Charities (Large Charities) Regulations that large charities shall change its auditor at least once every five years, whether to another auditor from the same auditing firm or company or to another auditor from a different auditing firm or company. Please note that the five year limit should start from the first year the charity was extended to a large charity.

Please log in to the Charity Portal (http://www.charities.gov.sg), click on “Update Charity Profile” and download the “Auditor Declaration Form” under  the e-service “Appointment of Auditor (for IPCs or Large Charities)”. Thereafter, please complete the application and submit the said declaration form via the Charity Portal. The COC or Sector Administrator will review the application and applicant will be notified when the application is approved.