Assurance Independent professional services that evaluate the reliability, creditability and relevance of financial information for decision makers. At Pinnally, we are committed to delivering independent, efficient and quality audits of financial statements. We actively communicate our findings and provide knowledge-based insights throughout the audit process. We help our clients anticipate and resolve issues critically to their business processes. Statutory Audit Financial statements attestation making bulk of the assurance services and our responsibility as statutory auditor is to express our independent opinion on whether the financial statements are properly drawn up in accordance with the provisions of the Singapore Companies Act and Singapore Financial Reporting Standards so as to give a true and fair view of the results and the financial position of the company. We adopt a risk-based approach focused on maintaining high audit quality tempered with our understanding of our client’s operating environment. Partner and senior members in the engagement team bring a breadth of experience and their involvement in the process is a unique hallmark of our approach. Our approach identifies key areas of risk that might require special focus and provides clients with valuable perspectives in helping them manage their businesses more effectively. Special Reviews A special review entails a comprehensive and objective examination of the business underlying numbers. It assists management to identify and focus on key areas and issues and provides insights and comfort to them as well as to outside parties. Other Non-Statutory Audits We perform independent verification of financial data to provide insight and comfort for management and third party interests based on agreed upon procedures/special audit purposes engagements.