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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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Local News
ACRA Issues Audit Practice Guidance for Technology-Driven Audits
13 Jan 2026
The Audit Practice Guidance, titled “Delivering Quality Audits in a Technology-Driven Environment”, highlights key considerations in the risk assessment and monitoring processes for Accounting Entities to strengthen their Systems of Quality Management and uphold audit quality in today’s digital age.
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Local News
ISCA Issues Audit Bulletin (AB) 8 Key Considerations in Auditing Valuation of Unquoted Equity Investments
05 Jan 2026
AB 8 highlights key considerations when designing and performing procedures over the valuation of unquoted equity investments measured at fair value.
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Local News
ISCA Issues Amendments to Auditing and Assurance Pronouncements Arising from Revised ACRA Code
02 Dec 2025
Revisions to the ACRA Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (ACRA Code) require a firm to publicly disclose when it has applied the independence requirements for public interest entities (PIEs). The amendments to the Auditing and Assurance Pronouncements include updated illustrations to provide illustrative wording in the auditor’s report for public interest entities to promote the consistent application of the revised disclosure requirements under the ACRA Code.
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Local News
ISCA Issues Audit Bulletin (AB) 3 (Revised Nov 2025) Implementation of Quality Management Standards
04 Nov 2025
AB 3 has been updated to incorporate three new frequently asked questions (“FAQs”), providing considerations on time tracking, independence verification and monitoring of completed engagements.
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Local News
ISCA Invites Comments on Exposure Draft for SSSA 5000 General Requirements for Sustainability Assurance Engagements
01 Oct 2025
To further enhance the trust and confidence investors, regulators and other stakeholders have in sustainability information, the Singapore Standard on Sustainability Assurance (SSSA) 5000 General Requirements for Sustainability Assurance Engagements has been developed as a comprehensive, stand-alone standard suitable for all types of sustainability assurance engagements. Applicable across any sustainability topic and compatible with multiple reporting frameworks, SSSA 5000 is profession agnostic, making it accessible to both professional accountant and non-accountant assurance practitioners.
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Local News
ISCA Invites Comments on Exposure Drafts for SSA 570 (Revised 2024) Going Concern and SSA 240 (Revised) The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements
01 Oct 2025
Singapore Standard on Auditing (SSA) SSA 570 (Revised 2024), Going Concern and SSA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements directly address core public interest concerns. Together, they strengthen audit quality and provide users of financial statements with more decision-useful information.
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Local News
ISCA Comments on IAASB’s Exposure Draft (ED): Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
25 Jul 2025
The proposed amendments address recent revisions to the IESBA Code concerning the use of the work of an external expert. We agree with the proposed amendments to align the IAASB standards to the IEBSA Code, but highlighted concerns over challenges in obtaining the necessary information on financial interests, relationships and independence from external experts, who may not be subjected to the IESBA Code.
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Local News
ISCA Invites Comments on IAASB's Exposure Draft: Proposed Narrow-Scope Amendments to IAASB Standards Arising from the IESBA’s Using the Work of an External Expert Project
30 Apr 2025
The proposed amendments address recent revisions to the IESBA Code related to using the work of an external expert. Please send your comments on the exposure draft to professionalstandards@isca.org.sg by 6 June 2025.
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