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).

SSQMDescription Effective Date
1Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services EngagementsDownloadSystems 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(Superseded)		Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services EngagementsDownloadSystems of Quality Management designed and implemented by 15 December 2022
 Summary of Conforming Amendments to Other Standards Arising from Quality Management StandardsDownload 
 Summary of Conforming Amendments to SSAs Arising from Quality Management StandardsDownload 
2Engagement Quality ReviewsDownloadPeriods beginning on or after 15 December 2023
2
(Superseded)		Engagement Quality ReviewsDownloadPeriods beginning on or after 15 December 2022