Statements of Auditing Practice (SAPs)


SAPs establish requirements for matters of relevance in Singapore not covered by the international standards.

All professional accountants in public practice shall consider the applicability of SAPs to their engagements. Where applicable, the requirements of relevant SAPs shall be complied with.

SAPDescription Last Update
1Guidance to Auditors on Money Laundering and Terrorism Financing (previously SAP 19) (Withdrawn on 1 May 2015)1  
2Auditors and Public Offering DocumentsDownloadJul 2022


Auditors and Public Offering DocumentsDownloadJan 2022
3Audit of Listed CompaniesDownloadJul 2022


Audit of Listed CompaniesDownloadDec 2018
  1. Members should refer to EP 200, Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore for the relevant requirements and guidelines on AML and CFT.