Change Auditor in Singapore: A Complete Guide for Companies (2026)

Changing your auditor in Singapore is legal, common, and often necessary — especially when companies face capacity issues, fee disputes, timeline delays, or service quality concerns. However, the process must be handled carefully and compliantly to avoid ACRA queries or audit delays.

This guide explains how to change auditor in Singapore, when it is allowed, and how to do it without disrupting your statutory audit.

Why Companies Change Auditor in Singapore

Companies typically change auditors due to:

❌ Auditor lacks capacity for upcoming financial year-end
❌ Audit fees increased significantly
❌ Poor communication or delayed responses
❌ Group restructuring or new holding structure
❌ Need for industry-specific audit expertise
❌ Auditor resignation or license lapse

💡 Changing auditors does NOT automatically trigger ACRA scrutiny, provided procedures are followed correctly.

When Can You Change Auditor in Singapore?

You may change your auditor at three key stages:

1️⃣ Before Auditor Appointment (Best Time)

Newly incorporated companies
Companies yet to appoint an auditor
No formal resignation required

✅ Lowest risk, fastest process

2️⃣ After Appointment but Before Audit Work Starts

Requires formal auditor resignation
Board resolution required
Notification to ACRA

⚠️ Must be properly documented

3️⃣ After Audit Has Started (Higher Risk)

Usually due to disputes or auditor incapacity
May require explanation to ACRA
New auditor must assess opening balances

❗ Not recommended unless unavoidable

Is It Legal to Change Auditor in Singapore?

Yes. Under the Singapore Companies Act, companies are allowed to change auditors, provided:

Proper resolutions are passed
Outgoing auditor is formally notified
ACRA filings are completed on time

The change must not be used to avoid audit issues or conceal material misstatements.

Step-by-Step: How to Change Auditor in Singapore

✅ Step 1: Board Resolution

Directors approve:

Auditor resignation
Appointment of new auditor
Effective date of change

✅ Step 2: Auditor Resignation Letter

Outgoing auditor issues a resignation letter stating:

Reason for resignation
Confirmation of no professional issues (where applicable)

✅ Step 3: Appoint New Auditor

New auditor:

Issues consent to act
Confirms independence and eligibility

✅ Step 4: File with ACRA

Company files auditor change via BizFile+ under Accounting and Corporate Regulatory Authority.

⏱️ Filing timeline is critical to avoid late penalties.

Common Mistakes When Changing Auditor

❌ Changing auditors too close to statutory deadlines
❌ No proper handover of prior-year working papers
❌ Failure to assess opening balances
❌ Switching auditors to delay audit completion
❌ Not aligning with AGM timeline

These mistakes can result in audit delays or ACRA clarification requests.

Does Changing Auditor Affect Your Audit Timeline?

Yes — but only if poorly managed.

Scenario	Impact
Early change	Minimal
Late change	Medium
After audit started	High
Incomplete records	Severe

💡 Best practice: Secure your new auditor at least 3–4 months before FYE.

Can I Change Auditor for FYE 31 December?

Yes — many Singapore SMEs change auditors for 31 December year-end due to:

Overbooked audit firms
Timeline mismatch
Cost concerns

However, audit slots are limited. Firms prioritise clients who confirm earlier.

What Documents Does the New Auditor Need?

Prepare these early:

Prior year audited financial statements
Management accounts
Trial balance
General ledger
Tax computation
Group structure chart (if applicable)
Previous auditor contact details

Having these ready reduces onboarding time significantly.

How to Choose the Right Auditor After Changing

Look for an audit firm that offers:

✔️ Confirmed audit slot availability
✔️ Clear audit timeline
✔️ Industry experience
✔️ Transparent fee structure
✔️ Strong communication discipline

Audit is not just compliance — it’s risk management.

Frequently Asked Questions (FAQ)

❓ Will ACRA penalise me for changing auditors?

No, if done properly and not used to avoid statutory obligations.

❓ Can my old auditor refuse to resign?

They may delay if there are unresolved matters. Proper professional clearance helps.

❓ Can I change auditor every year?

Yes, but frequent changes may raise governance questions.