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.

SSQCDescription Effective Date
1

(Updated in Jul 2022)

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsDownloadPeriods beginning on or after 15 December 2020
1

(Superseded)

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsDownloadPeriods 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.

SSQMDescription Effective Date
1Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services EngagementsDownloadSystems of Quality Management designed and implemented by 15 December 2022
 Summary of Conforming Amendments to Other Standards Arising from Quality Management StandardsDownload 
 Summary of Conforming Amendments to SSAs Arising from Quality Management Standards Download 
2Engagement Quality ReviewsDownloadPeriods beginning on or after 15 December 2022