The documents were lodged with the Commercial Affairs Department (CAD) by persons familiar with the attraction's operations, according to sources.
It is understood that the documents relate to ticket sales, among other things, and include finance and audit reports.
The documents were passed last week to the CAD, which investigates financial irregularities and fraud, among other white-collar crimes.
When contacted yesterday, a spokesman for the Flyer would only say: 'We have not been contacted by the authorities.'
The giant observation wheel has been closed since Dec 23, when it stalled, trapping 173 people in its cabins.
On Monday, general manager Steven Yeo tendered his resignation. Although he gave six months' notice, he was told to leave immediately. His departure came as a surprise because he had been the public face of the attraction after the mishap.
This week too, a document prepared for one of the banks which financed the attraction surfaced. It questioned the attraction's ability to meet expected revenue projections, among other things.
Following reports in The Straits Times, the Flyer's management made a police report on Wednesday alleging a breach of confidentiality over information given to the newspaper.
Disagreement between Mr Florian Bollen, chairman of the Flyer's board, and another director, Mr Peter Purcell, also came to light. The latter has gone to the High Court to seek the disclosure of documents related to various items of expenditure, saying he is entitled to the information as a director of the company.
Local company In-Audio has also sent a lawyer's letter demanding payment of $10.8 million, claiming it was for an aborted effort to set up a commentary system for Flyer visitors.
When asked on Tuesday about the Flyer's profitability and financial health, a spokesman said it was 'absolutely financially stable'.
Asked again at a press conference yesterday, its management team declined to answer.
TESSA WONG