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SSQC 1 has been superseded by the Singapore Standards on Quality Management (SSQMs) as of 15 December 2022.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.

SSQCDescription 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 EngagementsDownloadPeriods 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 EngagementsDownloadPeriods beginning on or after 15 December 2020
1Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsDownloadPeriods beginning on or after 15 December 2020
1Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsDownloadEffective 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)
1Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance and Related Services EngagementsDownloadEffective as of 15 December 2009
1Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information, and Other Assurance and Related Services EngagementsDownloadEffective as of 15 December 2005 (except for paragraphs 6(a) and 73a-73l, which is effective as of 15 June 2006)