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The Practice Monitoring Programme (PMP) is an important regulatory instrument in promoting audit quality. Audit quality is the cornerstone of market confidence in the reliability of the financial information upon which the market makes capital allocation decisions.
The PMP provides quality assurance to the market through ascertaining whether public accountants have complied with the prescribed auditing standards, methods, procedures and other requirements. This assurance gives users of financial reports increased confidence in audit opinions. With effect from 1 July 2023, ACRA's inspection powers were expanded to include quality control review on accounting entities, so that audit firms will deliver consistent high audit quality.
The Audit Regulatory Reports are available below: