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Quality Assurance Review Programme


The Quality Assurance Review (QAR) Programme aims to help Public Accountants improve the quality of their practices and audit engagements. Depending on the needs and preference of the firm and the Public Accountant, it can cover the following areas:


Firm-Level Review

  • Review of the firm's system of quality management for compliance with the Singapore Standards on Quality Management (“SSQM”) 1 Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements and SSQM 2 Engagement Quality Reviews.
  • Review of the firm's internal policies, procedures and controls for compliance with the Ethics Pronouncement (EP) 200 Anti-Money Laundering and Countering the Financing of Terrorism - Requirements and Guidelines for Professional Accountants in Singapore.

Engagement-Level Review

  • Review of the Public Accountant's engagement file(s) for compliance with the Singapore Standards on Auditing (SSAs).
Upon completion of the QAR Programme, a report which includes the findings and recommendations will be shared with the Public Accountant.

Details of the QAR programme



The fees are variable depending on the size and complexity of the firm and the selected engagements.


All Public Accountants in Singapore are encouraged to onboard this Programme administered by ISCA Quality Assurance (QA) Advisory Team. This Programme is voluntary and designed to be consultative and advisory in nature. Public Accountants, who are interested to sign up for the QAR Programme, please reach out to the SMP Centre Team.

QA Advisory Team


The QA Advisory Team comprises QA Reviewers and Senior QA Advisors. The QA Reviewer will carry out the review of the firm's quality management and the Public Accountant’s signed off engagement file(s) and prepares the findings report.

The role of the Senior QA Advisor is to provide inputs and advice when necessary. 

QA Reviewers and Advisors

The QA Reviewers are qualified non-practising Chartered Accountants who are employed by ISCA and have extensive audit experience in public accounting firms. The Senior QA Advisors are experienced existing or retired practitioners.