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The Accounting and Corporate Regulatory Authority (ACRA) is the regulator of business registration, financial reporting, public accountants and corporate service providers. ACRA's role is to monitor corporate compliance with disclosure requirements and regulation of public accountants performing statutory audit.
Currently, the Singapore Public Accountants Oversight Committee (PAOC) of the Accounting and Corporate Regulatory Authority, [1] established under the Accountants Act to determine, prescribe and review the requirements to be satisfied by people seeking to be registered as public accountants in Singapore, will not register any person as a public accountant unless the person is a member of ISCA.
Accounting Standards Committee of Germany (ASCG, in German: DRSC) [4] India. National Advisory Committee on Accounting Standards with the aide and advice of Institute of Chartered Accountants of India and Institute of Cost Accountants of India; Iran. Accounting Standards Board [5] Malaysia. Malaysian Accounting Standards Board [6] Malta
Singapore is a country known for its highly efficient and centralised government system largely due to these statutory boards. [2] They play a significant role in the development and implementation of policies and programs in various sectors of the country.
These control criteria are to be used by the practitioner/examiner (Certified Public Accountant, CPA) in attestation or consulting engagements to evaluate and report on controls of information systems offered as a service. The engagements can be done on an entity wide, subsidiary, division, operating unit, product line or functional area basis.
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Chartered Accountant of Singapore is a professional accounting qualification in Singapore. Candidates who successfully complete the Singapore Qualification Programme in Accounting are eligible to register as Chartered Accountants of Singapore under the Singapore Accountancy Commission Act 2013.
Banking Control Commission of Lebanon (BCCL) ; Capital Market Authority (CMA) and Insurance Control Commission (ICC) Lesotho: Central Bank of Lesotho: Liechtenstein: Financial Market Authority (FMA) Lithuania: European Central Bank through European Banking Supervision ; Bank of Lithuania: Luxembourg