GOLDEN PAGODA BUDDHIST TEMPLE
Audit Committee Meeting
审计委员会议
Mode: Virtual Meeting on Microsoft Teams
虚拟会议用 Microsoft Teams 进行
Date: Wednesday, 4th March 2026
谨订于： 2026 年 3 月 4 日，星期三
Time: 7.00 pm
时间： 晚上 7 点
AGENDA
会议流程
1. Confirmation of Minutes of Previous Meeting 复准前期会议记录
2. Matters for Approval 审批项目
2.1 Submission of FY2025 Financial Statements for Audit 提交 2025 财务报表进行审计
3. Any Other Business 其他事项
GOLDEN PAGODA BUDDHIST TEMPLE
护国金塔寺
Audit Committee Meeting Minutes (02/2025)
审计委员会会议记录（02/2025）
Virtual Meeting on Microsoft Teams
虚拟会议用 Microsoft Teams 进行
On Thursday, 29 May 2025, 7.00pm 2025 年 5 月 29 日（星期四）晚上 7 点
Present: 出席者:
Chairman : Mr Tay Khay Heng, Jimmy TKH
主席 : 郑嘉兴先生
Committee Member : Mr Chua Meng Kiat CMK
委员 : 蔡明杰先生
In Attendance: 列席者:
Deputy Executive Director : Mr Ee Tiang Hwee ETH
副执行董事 : 余添辉先生
Senior Accounts Executive : Ms Chua New Sun, Jas CNS 高级会计执行员 : 蔡妞珊女士
Accounts Executive : Ms Tong Sin Yee, Judy TSY 会计执行员 : 童欣怡女士
Absent with Apologies: 缺席者:
Advisor : Venerable Chao Khun Fa Zhao BBM SFZ
顾问 : 昭坤法照
Committee Member : Ms Ng Leng Ying, Micky NLY
委员 : 吴玲瑩女士
Accounts Executive : Mr Ong Yun Kai, Cedric OYK 会计执行员 : 王韵凯先生
The Chairman of Audit Committee (AC), Mr Tay Khay Heng, Jimmy called the meeting to order at 7.00pm.
审计委员会主席，郑嘉兴先生于晚上 7 点宣布会议正式开始。
CONFIRMATION OF MINUTES OF PREVIOUS MEETING
复准前期会议记录
There being no amendments, the minutes of the previous meeting held on 10 March 2025 were approved as correct.
鉴于无人对审计委员会会议记录提出任何异议，2025 年 3 月 10 日的会议 记录将无修改存档。
MATTERS ARISING FROM PREVIOUS MEETING
前期会议引发的事项
There is no matter arising from the previous meeting.
没有前期会议引发的事项。
MATTERS FOR APPROVAL
审批项目
Audited Financial Statements for FY2024 2024 财年经审计的财务报表
Ms Chua New Sun, Jas presented the Audited Financial Statement for FY2024 She informed the AC members that the auditors had issued an unqualified opinion.
Mr Tay Khay Heng, Jimmy had no comments on the audit report. He observed that although GPBT remained in deficit for FY2024, its financial position had improved compared to FY2023. Mr Ee Tiang Hwee clarified that there was a surplus before factoring in the donations given out, which led to the reported deficit. Mr Tay Khay Heng, Jimmy agreed with the clarification.
All AC members present approved the FY2024 Financial Statement. It will be presented to the Finance Committee for approval.
蔡妞珊女士汇报了 2024 财年经审计财务报表。她向审计委员会成员通 报，审计师已出具无保留意见的审计报告。
3.2
郑嘉兴先生表示对审计报告没有意见，他指出，虽然寺院财务仍处于赤 字状态，但相比 2023 财年，财务状况已有所改善。余添辉先生进一步说 明，其实原本是有盈余的，但由于部分款项用于捐赠，最终才导致账面 赤字。郑嘉兴先生对此表示认同。
出席会议的审计委员会成员一致通过 2024 财年财务报表。 财务报表将提 交给财务委员会审批。
Appointment of Auditor for FY2025
委任 2025 财政年度审计师
Ms Chua New Sun, Jas presented the proposal to appoint the external auditor for FY2025, having obtained quotations from three audit firms.
Credo Assurance LLP, GPBT’s external auditor for the past two years, proposed a revised audit fee of $5,000 (excluding GST), up from $4,400 She highlighted that Credo Assurance LLP is GST-registered for FY2025. Despite the increase, their quote remained the most competitive She recommended reappointing Credo Assurance LLP as the external auditor for FY2025.
Mr Tay Khay Heng, Jimmy supported the recommendation and queried about the pocket expenses. Ms Chua New Sun, Jas explained that these covered printing and transport costs related to the audit process, including the auditor’s visit to the temple.
All AC members present approved the recommendation. It will be presented to the Finance Committee for approval.
蔡纽珊女士汇报了 2025 财年外部审计师的委任建议，并说明已从三家审 计公司获取报价。
Credo Assurance LLP 已连续两年担任寺院的外部审计师，今年他们提出 2025 财年审计费调整从 4 千 4 百新元至 5 千新元（未含消费税）。她强 调，Credo Assurance LLP 在 2025 财年已注册消费税。尽管如此，在三 家审计公司中，Credo Assurance LLP 的报价仍是最具竞争力的。因此， 蔡妞珊女士建议继续委任 Credo Assurance LLP 为 2025 财年的外部审计 师。
郑嘉兴先生表示支持，并询问零散费用的用途。蔡妞珊女士解释，这部 分费用是用于审计师打印资料及前往寺院的交通费用。
所有审计委员会成员一致通过该项建议，下一步将提交给财务委员会审 批。
MATTER FOR DISCUSSION
向大会讨论的事项
Ms Jayce, Engagement Partner, and Mr Wee Hou, auditor from Credo Assurance LLP, attended the meeting to present the key findings of the FY2024 financial audit.
Mr Wee Hou shared that the audit process went smoothly, with no major changes noted for the year. A clean audit report was issued
In response to a query from Mr Ee Tiang regarding the issuance of a management letter Mr Wee Hou responded that none would be issued, as the accounting records were properly maintained and there were no matters of concerns
Mr Tay Khay Heng, Jimmy added that it was reassuring to hear the audit went well with no observations, and the AC members would accept the report as presented.
Ms Jayce and Mr Wee Hou exited the meeting after this discussion at the beginning of the session.
审计公司 Credo Assurance LLP 项目合伙人 Jayce 女士及审计师伟豪先 生出席会议，汇报 2024 财年财务审计的结果。
伟豪先生表示，本年度审计过程顺利，没有发现重大变动，并已出具了 无保留意见的审计报告。
余添辉先生提出疑问，是否会发布管理层信函。伟豪先生回应，因会计 记录维护完善，无需发布管理信函，也没有需特别指出的问题。
郑嘉兴先生表示，听到审计过程顺利且无任何问题令人放心，审计委员 会将如实接受该报告。
Jayce 女士与伟豪先生在会议开始阶段完成汇报后离开会议。
ANY OTHER BUSINESS 其他事项
There is no other business.
没有其他讨论的事项。
ADJOURNMENT 休会
There being no other matters to discuss, the meeting was adjourned at 7 23pm. The date of the next meeting will be notified at a later date.
由于没有其他事项讨论，会议于晚上 7 点 23 分结束。下次会议日期将另 行通知。
Prepared by : Ms Tong Sin Yee, Judy, Accounts Executive 会议记录 : 童欣怡女士，会计执行员
Checked by : Ms Chua New Sun, Jas, Senior Accounts Executive 会议记录查阅 : 蔡妞珊女士，高级会计执行员
Vetted by : Mr Ee Tiang Hwee, Deputy Executive Director 会议记录申阅 : 余添辉先生，副执行董事
Approved by : __________________________________
会议记录申批 Mr Tay Khay Heng, Jimmy, Chairman 郑嘉兴先生，主席
