新加坡2025年ISCA会计大会：SSA 570、AML与SSQM合规要点
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
新加坡会计与企业管制局（ACRA）作为支持伙伴参与2025年新加坡注册会计师协会（ISCA）年度大会，聚焦审计与财务报告关键合规更新。核心内容包括：修订版SSA 570《持续经营假设》风险评估要求；可疑交易报告（STR）实务要点；反洗钱（AML）操作指南；财务报告中估值协作机制；以及新加坡质量管理体系（SSQM）实施经验。该会议不具强制性效力，但所涉议题均源自ACRA监管实践与检查重点，直接影响持牌审计师、本地及外资企业的财务报告编制方、内控负责人及合规官。参会有助于前瞻性识别ACRA审查高频风险点，优化年报披露质量与反洗钱流程设计。
✅ 合规行动清单 · Compliance Checklist
- ›核查贵司2024/2025财年审计底稿是否已按SSA 570（2024年1月生效）执行持续经营风险评估并形成书面结论
- ›确认负责财务报告的审计师是否已完成ACRA认可的AML/CFT培训，并保存近三年STR提交记录备查
- ›于2025年11月12日前通过ISCA官网注册参会，优先选择‘Technical Expert Track’以获取SSQM实施案例
- ›Review your 2024/2025 audit working papers to confirm SSA 570 (effective Jan 2024) going concern risk assessment and documented conclusions are completed.
- ›Verify that your appointed auditor has completed ACRA-recognized AML/CFT training and maintains STR submission records for the past three years.
- ›Register for the ISCA Conference 2025 by 12 November 2025 via ISCA’s official portal, selecting the Technical Expert Track for SSQM implementation insights.
English Summary
ACRA supports the ISCA Conference 2025, a non-mandatory but highly authoritative industry event addressing critical accounting and assurance compliance topics in Singapore. Key themes include the revised SSA 570 on going concern assessments, practical STR filing guidance, AML/CFT implementation for audit firms and reporting entities, valuation collaboration in financial reporting, and lessons from SSQM adoption. While attendance is voluntary, these topics reflect ACRA’s current inspection priorities and enforcement expectations—especially for licensed public accountants, audit firms, and Singapore-incorporated companies with statutory audit obligations. Foreign businesses operating via Singapore subsidiaries must ensure their local auditors and finance teams are aligned with these standards. No regulatory deadlines are set by the conference itself; however, SSA 570 and SSQM requirements are already effective (SSA 570: Jan 2024; SSQM: Jan 2023), making timely internal alignment essential.
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