Guidance Materials

Guidance Notes on Change of Auditors

Guidelines for Effective Audit Committees – Selection, Appointment and Reappointment of Auditors

Embracing an AI-empowered Future for the Accounting Profession

Guide for the Registration of PIE Auditors

Guide for the Issuance of Practising Certificates

Guide for the Registration of Firm Names and Firms

Guide for the Registration of Corporate Practices

Guide for the Recognition of PIE Auditors

Policy Statement for the Issuance of Practising Certificates

Policy Statement for the Registration of Firm Names and Firms

Policy Statement for the Registration of Corporate Practices

Policy Statement for the Registration of PIE Auditors

Policy Statement for the Recognition of Overseas Auditors

Guideline on Notification of Change in Auditor Appointment*

Outline of the AFRC’s Inspection Process for PIE Auditors

Outline of the AFRC’s Inspection Process for Practice Units that are not PIE Auditors

Policy Statement for Inspection of PIE Auditors with respect to PIE Engagements

Policy Statement for Inspection of Practice Units with respect to compliance with AntiMoney Laundering and CounterTerrorist Financing Requirements

Policy Statement for Inspection of Practice Units with respect to engagements other than PIE Engagements

Investigation Policy Statement for PIE Auditors, Non-PIE Auditors and Registered Responsible Persons

Investigation Policy Statement for Professional Persons

Investigation Policy Statement (in relation to audits or the preparation of specified reports completed for listed entities before 1 October 2019)

Enquiry Policy Statement for Listed Entities

Outline of the AFRC’s Disciplinary Process

Guidance Note on Cooperation with the AFRC

Discipline Policy Statement for PIE Auditors and Registered Responsible Persons

Discipline Policy Statement for Professional Persons

Sanctions Policy for PIE Auditors and Registered Responsible Persons

Sanctions Policy for Professional Persons

Guidelines for Exercising the Power to Impose a Pecuniary Penalty for PIE Auditors and Registered Responsible Persons*

Guidelines for Exercising the Power to Impose a Pecuniary Penalty for Professional Persons*