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Access SB-FRS Practice Statements issued by the Accountant-General
Last updated 7 August 2026
PRACTICE STATEMENTS
The SB-FRS Practice Statements issued by the Accountant-General are published for Statutory Boards’ use only. The SB-FRS Practice Statement is a non-mandatory guidance, and it is not a Standard.
List of Practice Statements
Title | Application Date | Issuance Date |
|---|---|---|
SB-FRS Practice Statement for Making Materiality Judgements (opens in new tab) | 1.1.2024 | - |