ACRA (Accounting and Corporate Regulatory Authority of Singapore) Overlay

Regulatory overlay covering 6 audit procedures with statute and standard citations.
Procedures
6
Registrant types
all
Standard refs
0
Catalog version
0.14

Procedures

  1. Independent auditor's report under SSA 700 (Revised)acra_proc_ssa_700_report

  2. Audit pursuant to Singapore Companies Act s201acra_proc_companies_act_s201

  3. ISCA Practice Note 700.1 enhanced auditor's reportacra_proc_isca_practice_note_700

  4. ACRA Practice Monitoring Programme inspection readinessacra_proc_acra_inspection_readiness

  5. SGX Listing Manual compliance verificationacra_proc_sgx_listing_compliance

  6. SSA 240 fraud risk with Singapore-specific PEP/sanctions signalsacra_proc_ssa_240_fraud_red_flags

Procedures specific to ACRA-regulated audits of Singapore listed entities under SSA (Singapore Standards on Auditing). SSAs are conformed to ISAs with Singapore-specific Practice Notes from ISCA (Institute of Singapore Chartered Accountants). Singapore has additional audit requirements under the Companies Act and SFA (Securities and Futures Act).