This website is managed by Moore Stephens LLP Singapore. Moore Stephens LLP Singapore is a member firm of Moore Stephens International Limited (“MSIL”), a worldwide network of independent accounting and consulting firms. Moore Stephens LLP Singapore is registered with the Public Accountants Board in Singapore. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint venturers, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to obligate or bind MSIL or any other MSIL member firm in any manner whatsoever.
No action should be taken or omitted to be taken in reliance upon information contained in this website. The information contained and accessed on this website is for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any accounting, tax or other professional advice, consultation or service.
Moore Stephens LLP Singapore does not guarantee or warrant that the website will be uninterrupted, without delay, error free, omission free or free of viruses. We can accept no liability for loss or damage suffered as a result of use of this website or reliance on the information contained herein.
Moore Stephens LLP Singapore does not warrant or offer any assurance that the website is compatible with any user’s computer equipment or network through which access to the website is gained or that the use of the website will not lead to viruses or similar destructive software. Users are responsible for ensuring that their own equipment has appropriate security and virus protection features.
As content of the website is copyrighted, any unauthorised use of any material on the website may violate copyright, trademark and other laws. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.
Third party links are provided as a convenience to users. Moore Stephens LLP Singapore does not control and is not responsible for any of these websites to their content.
This disclaimer shall be governed by and construed in accordance with the laws of Singapore and the courts of Singapore shall have exclusive jurisdiction. The invalidilty or unenforceability in any jurisdiction or any of these terms shall not affect the validity of enforceability of any other of these terms. If any term is held to be invalid or unenforceable it shall be deemed to be amended to the minimum extent required to render such term valid or enforceable, such amendment to be determined by Moore Stephens LLP Singapore.


Moore Stephens LLP Singapore does not require registration for access to the website. Moore Stephens LLP Singapore will only collect and use personal data voluntarily and openly provided to this website. Users are able to browse the website without disclosing any personal information. A user of this website may choose to provide Moore Stephens LLP Singapore with limited personal data as required in order to register for certain services. Once registered the information will only be used for the specified purpose(s).
At the present time IP addresses of authorised users are not logged for either administrative or other purposes. The IP address indicates the location of the authorised users’ computer on the Internet. If it is decided to log IP addresses in the future, the information so obtained may be aggregated to provide statistical information about the users of the website. However, no individual user will be identifiable from such information and IP addresses will not be used to track the access to the website.
It will normally be clear when personal information is being collected. The information required is the minimum necessary to enable Moore Stephens LLP Singapore to deal with the services requested but additional information may be requested in order for Moore Stephens LLP Singapore to provide the most appropriate response. If such additional information is requested it is highlighted and its provision is voluntary.
Sensitive personal data includes gender, race or ethnic origin, political opinions, religious or other beliefs, trade union membership, physical or mental health, sexual life or criminal records. We do not solicit sensitive personal data through the website except where legally required to do so, e.g. for the purpose of recruitment.
At present time the standard technology known as “cookies” is not used on the website. Cookies are small text files placed on the authorised user’s hard drive that allow the website to store tokens of information in connection with use of the website by allocation of identifier to an authorised user while the website is in use. Use of cookies would enable Moore Stephens LLP Singapore to analyse the operation of the website, thus permitting continuous improvement of the service that it provides but cannot retrieve any other data from the hard drive of the authorised user’s computer or capture the authorised user’s e-mail address. In any event, it is not intended to link personal data to information that may be contained in a cookie to determined or track the identity of any user of the website.


Moore Stephens LLP Singapore will provide personal information to third parties in the following circumstances:
  • Where the transfer is necessary to fulfil the requirements of the operation for which the information was provided, and the third party is a participant firm or an international firm;
  • In order to fulfil a request which involves other participant firms or international firms;
  • To assist Moore Stephens LLP Singapore’s professional advisors regarding matters referred to them concerning the operation of the website;
  • Where requested explicitly by an authorised user of the website; or
  • As required by a court order or any other legal or regulatory requirement.
Moore Stephens LLP Singapore does not collect or compile personal data or information obtained by the website for dissemination or sale to outside parties not participant firms or international firms for the purposes of marketing or mailing by or on behalf of third parties, other than participant firms or international firms.


Moore Stephens LLP Singapore assumes responsibility for keeping an accurate record of personal data once it has been submitted, but not for confirming the ongoing accuracy of the personal information. If Moore Stephens LLP Singapore is advised that the personal data is no longer accurate, it will be amended (where practical).


Information collected from authorised users of the website will only be kept in order to provide the required services. Once the service has been completed all information will be destroyed in accordance with Moore Stephens LLP Singapore’s data retention policies. Where the information has been collected in connection with an expression of interest in working for Moore Stephens LLP Singapore, a participant firm and an international firm, it is agreed that Moore Stephens LLP Singapore may use, hold and destroy personal data supplied in connection with the initial expression of interest in accordance with Moore Stephens LLP Singapore standard recruitment procedures:
  • Details may be retained for up to the next twelve months for the purpose of notification of suitable vacancies that might arise; and
  • Details may be use for the purpose of research and analysis designed to improve recruitment and human resources policies and practices.
Where the authorised user of the website has provided additional information, personal details will be retained for a period of time reasonable in the context of the nature of the request.
If these conditions are not acceptable the website should not be further used.


Moore Stephens LLP Singapore has implemented accepted standards of technical measures and security policies that are aimed at protecting the personal data it has under its control from:
  • Unauthorised access
  • Improper use of disclosure
  • Unauthorised modification
  • Unlawful destruction or accidental loss
All Moore Stephens LLP Singapore personnel are required to keep personal information confidential and only authorised persons have access to such information.


Moore Stephens LLP Singapore is not responsible for the privacy policies of third party websites to which links are provided including websites of participant firms or international firms. The privacy policies on these websites should be checked before providing any personal information to these websites.


The website contains links to other websites including websites maintained by participant firms and international firms that are governed by this privacy statement.