The following Engagements to perform Agreed-upon Procedures Regarding financial information is referred to SSRS 4400. Auditor’s Reports are on Factual Findings based on terms of reference outlined by the Government Agencies. The audit coverage shall cover at least 85% of the value claimed in the statement.
Administered government agencies for grants include EDB, STPB, MAS, MCYS, MICA, IDA, etc.
It is part of SSRS 4400 to certify the investment quantum on Plant & Machinery and Building & Civil Works incurred by the licensee is complied with the lessor’s lease terms with JTC Corporation.
Under this requirement, all larger companies, from A1-B2 registered under Construction Workheads (CW) of BCA Contractors Registry have to submit their VAP figures on an annual basis. Procedures in connection with the computation of the VAP figure are defined by the BCA.
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