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Singapore Standards on Quality Control / Management (SSQCs / SSQMs)
Singapore Standards on Quality Control (SSQC)
SSQC 1 applies to all firms of professional accountants in respect of audits and reviews of financial statements, and other assurance and related services engagements.
| SSQC | Description | Effective Date | |
| 1 | Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements | Download | Periods beginning on or after 15 December 2020 |
Singapore Standards on Quality Management (SSQM)
SSQM 1 applies to all firms performing audits or reviews of financial statements, or other assurance or related services engagements.
| SSQM | Description | Effective Date | |
| 1 | Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements | Download | Systems of Quality Management designed and implemented by 15 December 2022 |
| Summary of Conforming Amendments Arising from Quality Management Standards | Download | ||
| 2 | Engagement Quality Reviews | Download | Periods beginning on or after 15 December 2022 |