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Accountant-General’s Department

Terms of Use

Terms of Use

Last updated 22 July 2026

PLEASE READ THESE TERMS OF USE CAREFULLY BEFORE USING THIS WEBSITE.

By using this website, you signify you have read and accepted these Conditions of Use of the website. If you do not agree to these Conditions, do not use the website. THERE MAY BE ADDITIONAL CONDITIONS OF USE ELSEWHERE ON THIS WEBSITE TO WHICH YOU HEREBY AGREE.

RESTRICTIONS ON USE OF MATERIALS

This website is owned and operated by the Accountant-General's Department. You may not reproduce, republish, upload, post, transmit, or distribute in any way any material from this website without the prior written permission of the Accountant-General's Department. You may, however, download one copy of the material on a single computer for your own personal domestic use only, provided you keep intact all accompanying copyright and other proprietary notices. Graphics and images on this website are protected by copyright and may not be reproduced or appropriated in any manner without the written permission of their relevant owners. Modification of any of the materials or use of the materials for any other purpose will be a violation of the Accountant- General's Department copyright and other intellectual property rights and the copyright and intellectual property rights of the respective owners.

NO REPRESENTATION

This website has been compiled in good faith by the Accountant-General's Department, but no representation is made or warranty given (either express or implied) as to the completeness or accuracy of the information it contains.

DISCLAIMER

THE MATERIALS IN THIS WEB SITE ARE PROVIDED "AS IS" AND WITHOUT WARRANTIES OF ANY KIND EITHER EXPRESS OR IMPLIED. TO THE FULLEST EXTENT PERMISSIBLE AND SUBJECT AND PURSUANT TO APPLICABLE LAW, ACCOUNTANT-GENERAL'S DEPARTMENT DISCLAIMS ALL WARRANTIES, EXPRESS OR IMPLIED, INCLUDING, BUT NOT LIMITED TO, IMPLIED WARRANTIES OF SATISFACTORY QUALITY, MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. ACCOUNTANT-GENERAL'S DEPARTMENT DOES NOT WARRANT THAT THE FUNCTIONS CONTAINED IN THE MATERIALS WILL BE UNINTERRUPTED OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED OR THAT THIS WEB SITE OR THIS SERVER THAT MAKES IT AVAILABLE IS FREE OF ANY VIRUS OR OTHER HARMFUL ELEMENTS. ACCOUNTANT-GENERAL'S DEPARTMENT DOES NOT WARRANT OR MAKE ANY REPRESENTATIONS REGARDING THE CORRECTNESS, ACCURACY, RELIABILITY, OR OTHERWISE OF THE MATERIALS IN THIS WEB SITE OR THE RESULTS OF THEIR USE.

LIMITATION OF LIABILITY

Subject to applicable law, under no circumstances, including negligence, will Accountant-General's Department be liable for any special or consequential damages that result from the use of, or the inability to use, the materials in this website, even if Accountant-General's Department or an Accountant-General's Department- authorize representative has been advised of the possibility of such damages.

Accountant-General's Department is also not liable nor responsible for any material provided by third parties with their own respective copyright and shall not under any circumstances, be liable for any loss, damages or injury arising from these materials. The total liability (if any) of Accountant-General's Department for all damages, losses, costs and expenses under whatever causes of action, whether in contract, tort or otherwise will not exceed any amount paid by you for accessing this website.

Any Accountant-General's Department publication may include technical inaccuracies or typographical errors. Changes may be made to these publications from time to time and incorporated in new editions of these publications. At any time without notice, these publications are subject to improvements and changes in service by Accountant- General's Department.

The information contained in this website is for informational purposes only and is provided to you on an as is basis. We do not guarantee the accuracy, timeliness, reliability, authenticity of completeness of any of the information contained on this website. We are not liable for any information or services which may appear on any linked websites.

MODIFICATIONS

Accountant-General's Department may change any part of this website at any time at its sole discretion without notice. Accountant-General's Department may deny access to this website to anyone at anytime.

SUGGESTIONS, COMMENTS AND FEEDBACK

The information contained in this website is for informational purposes only and is provided to you on an as is basis. We do not guarantee the accuracy, timeliness, reliability, authenticity of completeness of any of the information contained on this website. We are not liable for any information or services. If you respond to an Accountant-General's Department published document with information including feedback data, such as questions, comments, suggestions, or the like regarding the content of any such Accountant-General's Department document, such information will be deemed to be non-confidential and Accountant-General's Department will have no obligation whatsoever with respect to such information and may reproduce, use, disclose and distribute the information to others without limitation. which may appear on any linked websites.

Any communications you send to this website or otherwise to Accountant-General's Department by electronic mail are on a non-confidential basis, and Accountant-General's Department may reproduce, publish or otherwise use them in any way for any purpose. Accountant-General's Department may use the content of any such communications, including any ideas, inventions, concepts, techniques or know-how disclosed herein, for any purpose, including the developing, manufacturing and/or marketing of goods and/or services.

Further, Accountant-General's Department may use any ideas, concepts, know-how or techniques contained in such information for any purpose whatsoever including developing and marketing services incorporating such information.

LINKS TO OTHER SITES

This website contains links to other web sites which are not maintained by Accountant-General's Department Similarly, other websites may contain links to this website. Accountant-General's Department is not responsible for the contents of those websites and will not be liable for any loss, damages or injury arising from the contents of those websites. Any links to other websites are provided as a convenience to you as a user of this website, and does not imply the endorsement of Accountant-General's Department of the linked websites or association with their operators. Accountant-General's Department disclaims all responsibility and liability for the use of linked websites, which you access and use at your own risk.

Any third party that wishes to establish links to this website should notify Accountant-General's Department of their intention prior to doing so. Accountant-General's Department may deny permission for any such links to this website. If however Accountant-General's Department gives its permission for any such links, Accountant-General's Department is not under any obligation to establish reciprocal links with the third party.

APPLICABLE LAW AND JURISDICTION

The law applicable to these Conditions of Use of website is the law of the Republic of Singapore and the courts of the Republic of Singapore will have exclusive jurisdiction in case of any dispute.

Legal Notices ' 2005 Accountant-General's Department All rights reserved.