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Accounting Standards for Statutory Boards

Objective of Advisory Committee

Advise the Accountant-General on the accounting standards for Statutory Boards.

Last updated 20 July 2026

Objective of Advisory Committee

The objective of the Advisory Committee is to advise the Accountant-General in prescribing high quality accounting standards for use by Statutory Boards in Singapore in the preparation of their financial statements, taking into account:

  1. The unique characteristics of Statutory Boards, which are constituted under Acts of Parliament and are therefore statutorily accountable to Parliament;

  2. Facilitation of comparability, disclosure and transparency; and

  3. Comparability with relevant international standards.