Audit Bulletins (ABs)

ABs are informative and educational publications to highlight pertinent topical issues to auditors.

 

ABDescription Last Update
1Revised SSRS 4400, Agreed-Upon Procedures EngagementDownloadJan 2022
2Bank Confirmations Through Digital PlatformsDownloadFeb 2022
3Implementation of Quality Management StandardsDownloadAug 2022
3 Implementation of Quality Management Standards

[Revised to incorporate FAQ 5.2.1 to clarify on the requirements over when engagement quality reviews are mandatory.]
Download Nov 2023
3Implementation of Quality Management Standards

[Revised to incorporate FAQs 4.8 to 4.10.]

DownloadNov 2025
4Non-Consolidation of Subsidiaries – Considerations for the Auditor’s ReportDownloadApr 2024
5Reporting on Grants and Incentive Schemes – Considerations for Government AgenciesDownloadSep 2024
6

Key Revisions to Group Audits – SSA 600 (Revised) 

DownloadOct 2024
7Considerations over External Confirmation ProceduresDownloadFeb 2025
8Key Considerations in Auditing Valuation of Unquoted Equity InvestmentsDownloadJan 2026
9Inclusion of Public Accountant’s Name in Auditor's ReportDownloadJul 2026
10Key Revisions to SSA 570 (Revised 2024)DownloadSep 2026