Audit Regulation

An independent auditor's report enables investors and others to trust a business's financial statements. The report states whether the financial statements comply with financial reporting standards, and are true and fair.

In Singapore, only a public accountant or an accounting entity approved by ACRA may provide an audit opinion on financial statements.

Through its independent oversight of public accountants and accounting entities, ACRA enables a high degree of confidence in Singapore's audited financial information.

Practice Monitoring Programme (PMP)

Under the PMP, ACRA inspects audits performed by public accountants to check if they have complied with the Singapore Standards on Auditing (SSA) and other requirements.

Regulatory Notices

Orders Issued on Public Accountants (Audit inspection outcomes)

Orders Issued on Public Accountants (Disciplinary)

Guides for Public Accountants

Registering as Public Accountants

Guides for Public Accounting Entities

Publications and Other Resources

Professional Accountancy Bodies in Singapore

Guidance and reports relevant to auditing and financial reporting are also available from professional accountancy bodies in Singapore:

International Audit Quality Resources

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