https://www.acra.gov.sg/resources/reports-publications/ Browse ACRA's library of research reports, guidebooks, case studies and more en Wed, 04 Nov 2026 16:19:26 +0800 Isomer (https://www.isomer.gov.sg) https://go.gov.sg/internshipguidelinesurn:isomer:resource:422886Covering five key areas of internship design, this guide provides practical guidance to help firms deliver meaningful internship experiences that are structured, purposeful and rewarding for both interns and employers. Thu, 01 Oct 2026 00:00:00 +0800AccountantsAccounting entitiesAccountancy and auditGuidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/sustainability-reporting-body-of-knowledgeurn:isomer:resource:153418ACRA's knowledge base that covers key global sustainability reporting standards to guide training providers in developing quality programmes.Thu, 03 Sep 2026 00:00:00 +0800Training providersSustainability reportingGuidebooks and manuals https://www.acra.gov.sg/resources/grants-schemes/industry-digital-planurn:isomer:resource:153394Go digital with the Accountancy IDP. This roadmap helps accounting firms adopt technology to improve productivity and stay competitive.Accounting entitiesGuidebooks and manuals https://www.acra.gov.sg/advancing-accountancy/job-transformation-mapsurn:isomer:resource:153395Learn how technology is changing accountancy jobs. Find new job roles, skills in demand, and programmes to help you and your company prepare for the future.AccountantsAccounting entitiesPublicResearch reports https://www.acra.gov.sg/regulations/practice-directions-registrars-interpretations-guidance/audit-practice-bulletinsurn:isomer:resource:153399Technical bulletins providing guidance and updates on audit practices and standards for public accountants.AccountantsAccounting entitiesNotes and bulletins https://www.acra.gov.sg/advancing-accountancy/business-valuation/resourcesurn:isomer:resource:153404Enhance your expertise with resources that cover practical guidance, expert analysis and market-wide trends.Banking and investment professionalsBusiness valuation professionalsNotes and bulletins https://www.acra.gov.sg/manage/public-accountant-accounting-entity/regulation-compliance/code-of-professional-conduct-ethicsurn:isomer:resource:153405Download the Code of Professional Conduct and Ethics for public accountants (PAs) and accounting entities (AEs) ("ACRA Code").AccountantsAccounting entitiesGuidebooks and manuals https://www.acra.gov.sg/regulations/practice-directions-registrars-interpretations-guidance/rorc-rond-rons-guidanceurn:isomer:resource:153413Instructions and regulatory requirements for companies to establish and maintain statutory business registers including controllers.Accounting entitiesBusinessesCorporate service providers (CSPs)Guidebooks and manuals https://www.acra.gov.sg/advancing-accountancy/skills-frameworkurn:isomer:resource:153416Use the Skills Framework to explore career paths, skills, and training programmes in the accountancy sector.AccountantsPublicGuidebooks and manuals https://www.acra.gov.sg/news-events/acraconnect-newsletterurn:isomer:resource:157404Periodic newsletter featuring updates, insights, and developments related to ACRA and the accountancy profession.Fri, 06 Feb 2026 00:00:00 +0800AccountantsAccounting entitiesBanking and investment professionalsBanking and Investment ProfessionalsBusiness valuation professionalsBusinessesCorporate service providers (CSPs)PublicTraining providersAccountancy and auditAnti-money laundering (AML) & countering financial terrorism (CFT)Business complianceBusiness valuationLegal mattersSustainability reportingNewsletters https://www.acra.gov.sg/resources/reports-publications/aml-cft-guide-for-companies-limited-by-guaranteeurn:isomer:resource:153396Learn how to protect your CLG non-profit organisation (NPO) from money laundering and terrorism financing risks.Wed, 26 Nov 2025 00:00:00 +0800BusinessesCorporate service providers (CSPs)Anti-money laundering (AML) & countering financial terrorism (CFT)Guidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/aml-cft-supplementary-resources-for-cspsurn:isomer:resource:153397Further enhance your CSP’s approach to anti-money laundering (AML), countering the financing of terrorism (CFT) and countering proliferation financing (CPF) with additional guidance.Mon, 24 Nov 2025 00:00:00 +0800Corporate service providers (CSPs)Anti-money laundering (AML) & countering financial terrorism (CFT)Guidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/audit-quality-indicators-industry-averageurn:isomer:resource:153400Access industry data, guidance, and resources on ACRA's AQI Framework.Fri, 14 Nov 2025 00:00:00 +0800Accounting entitiesCorporate service providers (CSPs)Accountancy and auditGuidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/singapore-s-accountancy-audit-landscape-research-reportsurn:isomer:resource:153415Research publications analysing trends, challenges, and developments in Singapore’s accountancy and audit sectors.Wed, 12 Nov 2025 00:00:00 +0800AccountantsAccounting entitiesPublicAccountancy and auditResearch reports https://www.acra.gov.sg/resources/reports-publications/guidelines-registered-corporate-service-providersurn:isomer:resource:153410Check anti-money laundering, countering proliferation financing, and countering the financing of terrorism (AML/CPF/CFT) guidelines for CSPs and RQIs.Thu, 16 Oct 2025 00:00:00 +0800Corporate service providers (CSPs)Anti-money laundering (AML) & countering financial terrorism (CFT)Guidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/frs-119-amendments-extending-reduced-disclosure-benefitsurn:isomer:resource:153408Amended FRS 119 allows small entities without public accountability to prepare financial statements with reduced disclosures, streamlining financial statements and saving costs.Mon, 08 Sep 2025 00:00:00 +0800AccountantsAccounting entitiesBusinessesCorporate service providers (CSPs)Accountancy and auditBusiness complianceGuidebooks and manuals https://isomer-user-content.by.gov.sg/277/43276c9a-e0cb-4824-a004-5395a2f23910/into-the-minds-of-investors.pdfurn:isomer:resource:153411Analysis of investor perspectives on the quality and reliability of financial reporting, auditing, and governance practices.Tue, 02 Sep 2025 00:00:00 +0800Accounting entitiesBusinessesAccountancy and auditResearch reports https://isomer-user-content.by.gov.sg/277/75c1ecf2-6e42-4e2f-8836-07dcc69828c8/talentattractionandretentioninlargeracctfirms.pdfurn:isomer:resource:153419Insights and strategies focused on attracting and retaining professional talent in major accounting firms.Tue, 02 Sep 2025 00:00:00 +0800Accounting entitiesAccountancy and auditResearch reports https://isomer-user-content.by.gov.sg/277/165f128f-4c88-43dc-854f-6151a036d5bf/3-things-you-need-to-know-about-business-valuation.pdfurn:isomer:resource:153392Explains what business valuation is, who performs it, and the key situations where understanding business value is critical for financial reporting, transactions, and dispute resolution.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/5a23b1e2-cde4-4fbb-bd10-a5b9a27339fc/10-insights-on-business-valuation.pdfurn:isomer:resource:153391Major trends in business valuation, including common purposes, challenges and key asset classes.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and Investment ProfessionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/8874e629-e7fe-4827-a752-f0961d6e1b60/asking-the-right-questions---reviewing-financial-statements-and-selecting-auditors-in-the-covid-19-era.pdfurn:isomer:resource:153398Guidance for audit committee members and directors on reviewing financial statements, assessing accounting and valuation challenges.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/9260abb0-d446-4004-969f-b13470e877fb/ivas-ivsc-business-valuation-market-study-2017.pdfurn:isomer:resource:153402An in-depth ASEAN-wide survey analysing business valuation practices, challenges, emerging trends, key issues, and more.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and Investment ProfessionalsBusiness valuation professionalsBusinessesBusiness valuationResearch reports https://isomer-user-content.by.gov.sg/277/3145d863-4243-42f8-8b46-46bd00c97f75/business-valuation-of-companies-with-incomplete-information.pdfurn:isomer:resource:153403Expert insights on valuing companies when information such as financial or operational data is missing or unreliable.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/b41df027-e177-4a33-9840-0e6b27d38942/esg-information-requests-guidance-for-the-business-valuation-professional.pdfurn:isomer:resource:153406A practical guide to help Business Valuation professionals to consider ESG-related risks and opportunities that can significantly impact a company's value.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/cd4dce31-9f93-4ffa-a03f-5c48f5a4f097/pitstop---valuation-in-southeast-asia-technology-industry.pdfurn:isomer:resource:153414Insights into business valuation opportunities and challenges in Southeast Asia’s fast-growing tech sector.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/b634d0a1-80bf-4e52-b718-af4c168efa45/summary-from-singapore-business-valuations-roundtable.pdfurn:isomer:resource:153417Key takeaways from valuation experts at Singapore Business Valuation Roundtable discussion.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/0405f9b2-6f26-450c-907d-75791f9fdf25/the-new-normal-in-valuations.pdfurn:isomer:resource:153420How valuation practices are adapting to a changing global business environment.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/8e813523-6e71-478e-aea0-925aae71d993/trust-and-value-creation.pdfurn:isomer:resource:153422Importance of building trust to drive sustainable value creation in businesses.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/fd97619a-340b-4674-8667-bc07067b991f/understanding-basic-valuation-principles---a-101-guide-for-lawyers.pdfurn:isomer:resource:153423An easy-to-understand introduction to valuations and the key concepts, principles and methods behind them - core Business Valuation concepts tailored for lawyers.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/0c2ee47a-fa8d-4381-b82b-6f0e05d939fb/valuation---addressing-challenges-in-uncertain-economic-times.pdfurn:isomer:resource:153425Strategies for dealing with valuation complexities during economic uncertainty.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/3ed7dee4-2a4c-4f8d-8ae6-e3e9afd4b55b/valuation-of-technology-companies.pdfurn:isomer:resource:153426A look at obstacles, methods and considerations for valuing tech-based businesses.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://isomer-user-content.by.gov.sg/277/09a15c7f-40a2-493c-9775-6ccabe3c9bc1/valuing-intangible-assets-in-a-tangible-world.pdfurn:isomer:resource:153427Practical guidance for valuing intangible assets, which includes risk assessment, cash flow projections, and adapting valuation approaches amid economic uncertainties.Thu, 24 Jul 2025 00:00:00 +0800AccountantsBanking and investment professionalsBusiness valuation professionalsBusinessesBusiness valuationThought leadership article https://www.acra.gov.sg/resources/reports-publications/accountancy-audit-resources-from-local-international-bodiesurn:isomer:resource:153393A curated collection of professional guidelines and standards from local and international accountancy and audit bodies.Thu, 27 Mar 2025 00:00:00 +0800AccountantsAccounting entitiesGuidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/financial-reporting-surveillance-programme-frsp-reportsurn:isomer:resource:153407Reports on the findings from ACRA's Financial Reporting Surveillance Programme.Tue, 18 Mar 2025 00:00:00 +0800AccountantsAccounting entitiesBusinessesCorporate service providers (CSPs)Accountancy and auditRegulatory reports https://www.acra.gov.sg/resources/reports-publications/guidebooks-for-audit-committeesurn:isomer:resource:153409Resource guidebooks applicable to audit committees to enhance their governance role and oversight.Fri, 28 Feb 2025 00:00:00 +0800BusinessesAccountancy and auditGuidebooks and manuals https://www.acra.gov.sg/resources/reports-publications/audit-regulatory-public-reportsurn:isomer:resource:153401Regulatory reports on audit oversight and matters relating to audit quality.Fri, 15 Nov 2024 00:00:00 +0800AccountantsAccounting entitiesAccountancy and auditRegulatory reports https://www.acra.gov.sg/resources/reports-publications/unveiling-climate-related-disclosures-in-singaporeurn:isomer:resource:1534242024 study by ACRA and NUS on climate-related disclosures of Singapore listed companies, which highlights best practices to guide companies in enhancing their climate reporting.Mon, 08 Jul 2024 00:00:00 +0800AccountantsAccounting entitiesPublicTraining providersSustainability reportingResearch reports https://www.acra.gov.sg/resources/reports-publications/transforming-singapore-s-accountancy-sector-cdas-final-reporturn:isomer:resource:153421Strategic report outlining plans to position Singapore as a leading global accountancy hub in the Asia-Pacific region.Fri, 31 May 2024 00:00:00 +0800AccountantsAccounting entitiesPublicAccountancy and auditResearch reports https://www.acra.gov.sg/resources/reports-publications/legal-digest-newsletters-2003-to-2006urn:isomer:resource:153412Archive of newsletters covering significant business law developments and regulatory updates issued between 2003 and 2006.Tue, 21 May 2024 00:00:00 +0800Accounting entitiesCorporate service providers (CSPs)Accountancy and auditBusiness complianceLegal mattersNewsletters