Knowledge Updates

Introduction:

This course compiles the latest knowledge activities, providing you with updated trends, tools, and methods to enhance work efficiency. 

Dec 2025

1. Accounting standard effective from 1 Jan 26
2. Financial statements 2025 highlights
3. Tax update
4. MAS filling to fund manager clients

Oct 2025

1. Accumulator
2. Short sell of listed stock and related transactions
3. Checklist for new Fund engagement

Aug 2025

1. Fixed coupon note
2. CIT computation for functional currency other than SGD
3. Token offering

July 2025

1. American depositary receipt
2. Dividend withholding tax rate as of Jun 25

May 2025

1. Important filling timeline
2. New fund setup
3. 3-Way coordination: Client - Singapore - Hanoi

Mar 2025

1. Audit confirmation: Introduction of new training materials.
2. SSAE 3402 - Type 2 report for FYE 30 Jun 24: Introduction of the report for IT system audit support.
3. Carried interest: Comparison between carried interest and performance fee.
4. Step admin fee: Guidance on how to calculate the admin fee while the NAV exceed the minimum amount.

Feb 2025

1. Update about fund industry, emerging technologies and challenges and our action.
2. Government budget for FY2025 and guidance about tax computation update.
3. Explanation of GST charges from overseas broker on brokerage service.

Jan 2025

1. FRSs & IFRSs issued but not yet effective for the financial year beginning on or after 1 Jan 2025.
2. Year-Opening Checklist to help accountant start the new year account smoothly.
3. Extension of Tax incentive scheme for qualifying fund and GST remission rate for CY 2025.
4. Comparison of Soft and Hard hurdle rate.
5. Financial instrument library introduction.