SSAE 3000 (Revised) and conforming amendments

The Singapore Standard on Assurance Engagements (SSAE) 3000 (Revised), adopted from the International Standard on Assurance Engagements (ISAE) 3000 (Revised) issued by the International Auditing and Assurance Standards Board (IAASB), covers assurance engagements other than audits and reviews of historical financial information. SSAE 3000 (Revised) Assurance Engagements Other Than Audits or Reviews of Historical Financial Information is effective for assurance reports dated on or after 15 December 2015.

Key revisions made to the extant SSAE 3000 include:

Examples include:

The relevant conforming amendments to the above revisions were also made to the Singapore Assurance Framework.

ISCA requires all comments to be submitted to technical@isca.org.sg by Monday, 2 March 2015.

Please click here for ED SSAE 3000 (Revised) and ED Singapore Framework for Assurance Engagements.