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Local News
ISCA Issues SSSA 5000 General Requirements for Sustainability Assurance Engagements
20 Oct 2026
The issuance of SSSA 5000 marks a significant milestone in strengthening the consistency and quality of sustainability assurance engagements and enhancing confidence in reported sustainability information.
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Local News
ISCA Issues Amendments to the ISCA Standards as a Result of the Revisions to the ACRA Code from Using the Work of an External Expert
19 Oct 2026
The amendments align to the revisions to the ACRA Code, which introduced explicit ethical requirements for using the work of external experts in audit, assurance and non-assurance engagements.
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Local News
ACRA Issues Audit Practice Guidance on the Responsible Use of AI in Auditing
06 Oct 2026
The Accounting and Corporate Regulatory Authority (ACRA) has issued Audit Practice Guidance No. 1 of 2026: Using Artificial Intelligence Responsibly, providing practical guidance for auditors and audit firms on using artificial intelligence responsibly. The guidance covers key areas including professional judgement, accountability, transparency, integrity, and data confidentiality and security.
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Local News
ISCA Issues Audit Bulletin 10 on Key Revisions to SSA 570 (Revised 2024)
30 Sep 2026
To support the implementation of SSA 570 (Revised 2024), ISCA issued AB 10 which highlights key revisions to the standard and provides practical reminders for the relevant parties involved in the process.
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Local News
ISCA Comments on IAASB’s Exposure Draft: Proposed ISRE 2410 (Revised)
07 Sep 2026
While supportive of the proposed standard overall, ISCA raised concerns that certain proposals could blur the distinction between an interim review and a financial statement audit. In particular, requiring an explicit going concern statement in every interim review report could widen the expectation gap by implying a higher level of assurance than intended in a limited assurance engagement.
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Local News
ISCA Invites Comments on IAASB’s Exposure Drafts to Core Standards to Enhance Risk-Based Audit Framework and Address Technological Advances
11 Aug 2026
Revisions are proposed to three core standards: ISA 330, The Auditor's Responses to Assessed Risks; ISA 500, Audit Evidence; and ISA 520, Analytical Procedures.
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Local News
ISCA Issues SSA 570 (Revised 2024), Going Concern and SSA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
30 Jul 2026
Key revisions include enhanced requirements for auditors’ evaluation of going concern, clearer communication in the auditor’s report, stronger application of professional skepticism, and a more focused “fraud lens” when identifying and responding to fraud risks.
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Local News
ISCA Issues Amendments to the SSQMs, SSAs and SSRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the Ethics Code
30 Jul 2026
The amendments revise the definition of listed entity to align with the definition in the ACRA Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (ACRA Code). In addition, amendments to SSRE 2400 (Revised) align with the ACRA Code regarding public disclosures about the application of independence requirements.
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Local News
ISCA Issues Audit Bulletin (AB) 9 Inclusion of Public Accountant’s Name in Auditor's Report
08 Jul 2026
Drawing on these implementation queries on Section 59A of the Accountants Act, this Audit Bulletin has been prepared to provide responses to frequently asked questions and assist public accountants in applying the new requirements.
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Local News
ISCA Invites Comments on IAASB’s Exposure Draft: Proposed ISRE 2410 (Revised)
18 May 2026
Key proposals include a clearer articulation of what an interim review engagement is and how it differs from a financial statement audit. They also include enhanced requirements in areas of high public interest, such as going concern, fraud, and non-compliance with laws and regulations (NOCLAR). Investors and other users will also benefit from improved transparency in the auditor’s interim review report.
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