The ICPAS’ pronouncements govern audit, review, other assurance, and related services engagements that are conducted in accordance with Singapore Standards. The Singapore Standards are based on those set by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). Statements of Auditing Practice (SAPs) and Audit Guidance Statements (AGSs) are developed on matters of relevance in Singapore not covered by existing Standards to provide interpretive guidance and practical assistance.

Singapore Standards on Auditing (SSA)

Singapore Standards on Review Engagements (SSRE)

Singapore Standards on Assurance Engagements (SSAE)

Singapore Standards on Related Services (SSRS)

Singapore Standards on Quality Control (SSQC)

Singapore Auditing Practice Notes (SAPN)

Statements of Auditing Practice (SAP)

Audit Guidance Statements (AGS)

To download all standards currently on CAA website, please Click here