POSITIONING FOR EARLY DETECTION & INTERVENTION
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF
PRESBYTERIAN COMMUNITY SERVICES
(UEN : S75SS0022H)
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of PRESBYTERIAN COMMUNITY
SERVICES (the “Society”) which comprise the statement of financial position as at 31 March
2018, and the statement of financial activities, statement of changes in funds and statement
of cash flows for the financial year then ended, and notes to the financial statements,
including a summary of significant accounting policies.
In our opinion, the accompanying financial statements are properly drawn up in accordance
with the provisions of the Societies Act, Chapter 311 (the “Societies Act”), the Charities Act,
Chapter 37 and other relevant regulations (“the Charities Act and Regulations”) and Charities
Accounting Standard (“CAS”) so as to present fairly, in all material respects, the state of
affairs of the Society as at 31 March 2018, and the results, changes in fund and cash flows of
the Society for the financial year ended on that date.
Basis for Opinion
We conducted our audit in accordance with Singapore Standards on Auditing (“SSAs”). Our
responsibilities under those standards are further described in the Auditor’s Responsibilities
for the Audit of the Financial Statements section of our report. We are independent of the
Society in accordance with the Accounting and Corporate Regulatory (“ACRA”) Code of
Professional Conduct and Ethics for Public Accountants and Accounting Entities (“ACRA
Code”) together with the ethical requirements that are relevant to our audit of the financial
statements in Singapore, and we have fulfilled our other ethical responsibilities in accordance
with these requirements and the ACRA Code. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our audit opinion.
Other Matter
The financial statements of the Society for the financial year ended 31 March 2017 was
audited by a firm of auditors other than Messrs. Fiducia LLP who expressed an unmodified
opinion on those statements on 26 September 2017.
Other Information
Management is responsible for the other information. The other information comprises the
information included in the annual report and Statement of Executive Board but does not
included the financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the other information and we do not
express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other
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