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Accounting and Corporate Regulatory Authority

Practice Monitoring Programme (PMP) for public accountants

The PMP assesses if audits were performed in accordance with prescribed professional standards and/or other requirements.

Last updated 31 January 2026

Practice Monitoring Programme (PMP) process

Understand how practice reviewers assess public accountants' (PAs) audits and the four possible review outcomes.

Practice Monitoring Programme (PMP) orders

Find out what orders the Public Accountants Oversight Committee (PAOC) may make after a PMP inspection.

Related pages

  • Audit Regulatory Public Reports: ACRA publishes periodic reports on matters impacting audit quality.

  • Audit Practice Bulletins and Guidance: Audit Practice Bulletins and Guidance are issued by ACRA to highlight current or emerging issues that may have a bearing on the conduct of audits by the public accountants.

  • Practice Directions: Provides clarification and guidance on regulations and information for accounting professionals and companies.