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Singapore Standards on Quality Management (SSQMs)
SSQM 1 applies to all firms performing audits or reviews of financial statements, or other assurance or related services engagements.
Click here to assess the Singapore Standard on Quality Control (SSQC).
| SSQM | Description | Effective Date | |
| 1 | Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements | Download | Systems of Quality Management designed and implemented by 15 December 2022 Conforming amendments arising from SSA 600 (Revised) are effective from 15 December 2023 |
| 1 (Superseded) | Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements | Download | Systems of Quality Management designed and implemented by 15 December 2022 |
| Summary of Conforming Amendments to Other Standards Arising from Quality Management Standards | Download | ||
| Summary of Conforming Amendments to SSAs Arising from Quality Management Standards | Download | ||
| 2 | Engagement Quality Reviews | Download | Periods beginning on or after 15 December 2023 |
| 2 (Superseded) | Engagement Quality Reviews | Download | Periods beginning on or after 15 December 2022 |