A large charity or an Institution of a Public Character (IPC) must change its auditor at least once every 5 years, whether to another auditor from the same firm or company or to another auditor from a different firm or company. As such, a charity is required to submit an Auditor’s Declaration form via the Charity Portal to obtain approval from the Commissioner of Charities (COC) or the respective Sector Administrators (SA).

Please log in to the Charity Portal (http://www.charities.gov.sg), click on “Update Charity Profile” and download the “Auditor Declaration From” 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 SA will review the application and applicant will be notified when the application is approved.

**Refer to the step-by-step Charity Portal E-Services Guide – Appointment of Auditor for IPCs or Large Charities, available on the Charity Portal for guidance when performing the above application.