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Quality

Voluntary Compliance
Programme

 

 

About-the-Programme

About the Programme

The ISCA Voluntary Compliance Programme (VCP) is a voluntary programme for firms to demonstrate that they have put in place a system of quality management in line with the quality management standards (Singapore Standards on Quality Management). This programme aims to enhance and promote audit quality, and to encourage and support audit firms’ compliance with the quality management standards.

   Benefits of VCP

  • Competitive advantage for firms which pass the review and are accorded the certification

  • Support firms in building trust with their clients and stakeholders

  • The Accounting and Corporate Regulatory Authority (ACRA) will take into consideration the audit firms’ certification statuses when risk-profiling the firms for purposes of regulatory inspection.

   Who can apply?

  • Firms which are required to comply with the Singapore Standards on Quality Management (SSQMs).

  • Firms which have put in place a robust system of quality management in line with SSQMs.

Frequently Asked Questions (FAQs) 

  1. Why should my firm apply the ISCA VCP?
    Upon completion of the VCP, certification will be accorded to the firms which pass the review. Through this programme, certified firms can increase their competitive advantage in building trust with clients and stakeholders. The Accounting and Corporate Regulatory Authority (ACRA) will also take into considerations the firms’ certification statuses when risk-profiling the firms for regulatory inspection purposes.

  2. Who can apply to the ISCA VCP? 
    - Firms which are required to comply with the Singapore Standards on Quality Management (SSQMs).
    - Firms which have put in place a robust system of quality management in line with SSQMs.

  3. How much is the ISCA VCP fees?
    The fees are variable depending on the size and complexity of the firm.

  4. How much is the ISCA VCP fees?
    The fees are variable depending on the size and complexity of the firm.

  5. What is the estimated duration for the ISCA VCP?
    The fees are variable depending on the size and complexity of the firm.

  6. What makes up the ISCA VCP team?

    The ISCA VCP team comprises a VCP Reviewer, VCP Approver and the VCP Panel. The VCP Reviewer will review the firm’s compliance with SSQM, prepare the report with findings, and table it to the VCP Panel for review and approval alongside with the proposed certification status.

  7. What do I get out of the ISCA VCP?

    Certification will be awarded to the firms where its compliance with SSQM is “satisfactory”.

  8. What is the validity of the Certificate?

    The validity of the Certificate is for 3 years from the date of issuance. ISCA will have the right to revoke this status

  9. What should I do when the Certificate is expiring?

    Firms are encouraged to apply for reassessment prior to the expiry date of the certification (at least 9 months before expiry).

  10. What will happen if the ISCA VCP results for my firm is not satisfactory?

    For firms who obtained “Not Satisfactory” in the ISCA VCP, no certification status will be accorded. Firms may onboard for reassessment when ready (at least 6 months after the first assessment)

  11. How do I enrol into the ISCA VCP?
    Firms which are interested to sign up for the ISCA VCP, please complete the VCP Questionnaire here. For more information or clarifications, please email to the SMP Centre of Excellence team at smpcentre@isca.org.sg to schedule a meeting/pre-visit by a VCP Reviewer.