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.
SAP
Description
Last Update
1
Guidance to Auditors on Money Laundering and Terrorism Financing (previously SAP 19) (Withdrawn on 1 May 2015)1
2
Auditors and Public Offering Documents (previously SAP 24)