Members Handbook

This contains the authoritative pronouncements of the Institute, i.e., the accounting, auditing and other standards/practice statements/guidelines.

10th Edition updated as at December 2009

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Volume One

1. Financial Reporting Standards (FRS)

2. Interpretations of Financial Reporting Standards (INT FRS)

3. Practice Directions

4. Exposure Drafts of FRSs / INTs FRSs (ED FRS and ED INT FRS)

Volume Two

1. Singapore Standards on Auditing (SSA)

2. Singapore Standards on Review Engagements (SSRE)

3. Singapore Standards on Assurance Engagements (SSAE)

4. Singapore Standards on Related Services (SSRS)

5. Singapore Standards on Quality Control (SSQC)

6. Statements of Auditing Practice (SAP)

7. Audit Guidance Statements (AGS)

8. Exposure Drafts of SSAs / SAPs (ED/SSA and ED/SAP)

Volume Three

1. Statements of Recommended Accounting Practice (RAP)

2. Miscellaneous Professional Statement (MPS)

3. Taxation and Levies Practice Guidelines (TAX)

4. International Good Practice Guidance