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Other Technical Guidance
Reminder on Auditor’s Report
06 Oct 2020
The auditor’s report is the final product of the audit process, which includes the audit opinion of the Public Accountant on the financial statements.
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Other Guidances, Resources, Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 1 of 2020
19 May 2020
ACRA has issued Audit Practice Bulletin No.1 of 2020 to guide public accountants in the conduct of audits during the COVID-19 situation.
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Other Guidances, Resources, Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 3 of 2018
18 Dec 2018
This Audit Practice Bulletin issued by the Accounting and Corporate Regulatory Authority on 14 December 2018 discusses some of the past disciplinary cases against public accountants and aims to raise awareness of important issues concerning inappropriate and unacceptable professional conduct.
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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 2 of 2018
14 Nov 2018
This Audit Practice Bulletin issued by the Accounting and Corporate Regulatory Authority on 15 November 2018 provides an update on two areas of development for audit firms to note when complying with Anti-Money Laundering and Countering the Financing of Terrorism requirements.
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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 1 of 2018
27 Aug 2018
This Audit Practice Bulletin issued by the Accounting and Corporate Regulatory Authority on 28 August 2018 highlights some of the legislative requirements and provides guidance for auditors on the audit procedures and report on the revised Financial Statements made under Sections 202A and 202B of the Companies Act
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Other Technical Guidance
Cybersecurity Risk Considerations in a Financial Statements Audit
31 May 2018
Produced by ISCA with contributions from PwC Singapore, this publication demonstrates how cybersecurity risk and cyber attacks can impact an entity’s financial statements and its related audit.
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Other Technical Guidance
Enhanced Auditor Reporting – Implementation of New and Revised Standards: FAQs (Updated)
31 May 2018
ISCA issued the new and revised auditor reporting standards in July 2015, which are effective for audits of financial statements for periods ended on or after 15 December 2016.
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Other Technical Guidance
Auditor’s Report on Financial Statements Prepared in Accordance with SFRS(I)s
18 Apr 2018
The Accounting Standards Council issued Singapore Financial Reporting Standards (International) (SFRS(I)s), Singapore’s equivalent of the International Financial Reporting Standards issued by the International Accounting Standards Board, on 29 December 2017.
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Other Technical Guidance
ACRA’s APB on Compliance with Ethics Pronouncements on AML and CFT
12 Dec 2017
This Audit Practice Bulletin (APB) provides guidance and sets out ACRA’s expectations of the firms’ implementation of their Internal Policies, Procedures and Controls (IPPCs) to address money laundering and terrorist financing concerns.
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Other Technical Guidance
ACRA’s Audit Practice Bulletin No. 1 of 2017
27 Mar 2017
ACRA issues Audit Practice Bulletin No. 1 of 2017 on 28 March 2017.
