Singapore legislation
Regulation 4
of Accountants (Prescribed Standards and Code of Professional Conduct and Ethics) Order 2023
Regulation 4
Prescribed quality control standards
For the purposes of the definition of “quality control standards” in section 38B of the Act, the prescribed standards are the following standards issued by the Institute of Singapore Chartered Accountants specified in the Third Schedule:
(a)
Singapore Standards on Quality Control specified in Part 1 of that Schedule;
(b)
Singapore Standards on Quality Management specified in Part 2 of that Schedule.