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.

SAP Description   Last Update
1 Guidance to Auditors on Money Laundering and Terrorism Financing (previously SAP 19) (Withdrawn on 1 May 2015)1    
Auditors and Public Offering Documents  (previously SAP 24) Download Jun 19
3 Audit of Listed Companies (previously SAP 25) Download Dec 18
  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.