Singapore Standard on Quality Control (SSQC)
SSQC 1 has been superseded by the Singapore Standards on Quality Management (SSQMs) as of 15 December 2022.
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.
SSQC | Description | 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 Engagements | Download | Periods beginning on or after 15 December 2020 |
1 (Updated in Dec 2021) | Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements | Download | Periods beginning on or after 15 December 2020 |
1 | Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements | Download | Periods beginning on or after 15 December 2020 |
1 | Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements | Download | Effective as of 15 December 2009 (except for material shaded in gray, which is effective for audits of financial statements for periods ending on or after 15 December 2014) |
1 | Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services Engagements | Download | Effective as of 15 December 2009 |
1 | Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services Engagements | Download | Effective as of 15 December 2005 (except for paragraphs 6(a) and 73a-73l, which is effective as of 15 June 2006) |