AGS 9 - Institute of Singapore Chartered Accountants

ags 9AGS 9 was approved by the Council of the Institute of Singapore Chartered Accountants (formerly known as Institute of Certified Public Accountants of Singapore) in January 2012. The newAGS 9 3 AUDIT GUIDANCE STATEMENT AGS 9 Opinion on Receipts, Expenditure, Investment of Moneys and the Acquisition and Disposal of Assets by Statutory Boards Introduction 1.