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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 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 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 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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Local News
Amendments to Audit Guidance Statements (AGS) and Singapore Standards on Auditing (SSA) arising from Introduction of Section 59A to the Accountants Act
04 May 2026
The introduction of Section 59A to the Accountants Act requires auditor’s reports issued by a public accountant or an accounting entity that fall within the scope of Section 59A(4) to clearly state the full name of the public accountant responsible for the audit engagement, regardless of the auditing standards applied. Previously, this requirement was only applicable for listed entities under the SSAs. Amendments to the AGSs and SSAs have been made to align the ISCA pronouncements to the revised Accountants Act.
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Local News
ACRA Issues Practice Direction on External Private Capital Arrangements in Accounting Entities
08 Apr 2026
This Practice Direction sets out the key considerations and regulatory expectations for accounting entities that are considering, implementing, or operating under external private capital arrangements that may affect their ownership, governance or control structures.
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Local News
ACRA Enhances Audit Quality Indicators Framework
13 Jan 2026
As the auditing landscape evolves, ACRA conducted a comprehensive review of its AQI Disclosure Framework (Framework) in 2025, enhancing the Framework with three new indicators and updating an existing indicator to address emerging risks and evolving stakeholder expectations.
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