What the document covers
This separate file reproduces the order's gazette text and schedules. Its subject includes professional standards, quality controls and ethics, with a July 2023 commencement.
Specific requirements and implications
The cover records first publication on 1 June 2023 and commencement on 1 July 2023, while the footer identifies a version in force from 1 July 2025. These dates describe different events. The Order prescribes Singapore auditing standards, a limited international-standard alternative, quality standards and an ethics code through its schedules. It should therefore be used with attention to the relevant schedule and applicable version, rather than treating the original Gazette date as proof that the entire text is unchanged.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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