Combustible Dust the Silent Killer

 

The Silent Killer: Combustible Dust and The Risk of a Factory Explosion

​Factories and industrial workplaces are a hive of activity, but they can also hold hidden dangers. One of the most insidious threats is a seemingly harmless substance: combustible dust. This isn't just a fire hazard; it's a silent killer with the potential to cause catastrophic explosions. Understanding the risks and taking proactive steps is crucial for ensuring the safety of your workers and your business.

​What Makes Dust So Dangerous?

​You might be thinking, "It's just dust, how bad can it be?" The key lies in the combination of finely divided particles and a confined space. When solid combustible materials, like flour, wood, sugar, metal, or plastic, are ground into a fine powder, they have a massive surface area. This allows them to ignite and burn at an extremely rapid rate. 

​A dust explosion requires the "Explosion Pentagon," a more complex version of the fire triangle.  It consists of five elements:

• ​Fuel: The combustible dust itself.
• ​Oxidiser: Oxygen in the air.
• ​Ignition Source: Anything from a stray spark, hot surface, or static electricity.
• ​Dispersion: The dust must be suspended in the air as a cloud.
• ​Confinement: An enclosed space, like a machine, duct, or even a room, is needed to build up pressure.

​The initial ignition of a dust cloud is a "primary explosion." This can be relatively small, but the shockwave it creates can stir up accumulated dust on surfaces like rafters, ledges, and equipment. This new, much larger dust cloud can then ignite, triggering a far more powerful "secondary explosion" that can rip through an entire facility, causing immense damage and fatalities.

​Preventing the Unthinkable: Proactive Measures

​The best way to combat the risk of a combustible dust explosion is through a multi-faceted approach. Think of it as a hierarchy of controls, starting with the most effective methods.

​1. Control the Fuel

• ​Housekeeping: This is your first line of defense. Implement a rigorous, scheduled cleaning program to prevent dust accumulation. Never use compressed air or brooms as this will simply disperse the dust and create a hazardous cloud. Instead, use industrial vacuums specifically approved for dust collection.
• ​Engineering Controls: Design your workspaces to minimize areas where dust can settle, such as by using sloping surfaces and covering pipes and cables. Use proper dust collection systems with inlets located as close to the dust-producing process as possible. Consider locating dust collectors outdoors to mitigate the risk of an explosion spreading.

​2. Eliminate Ignition Sources

• ​Equipment: Ensure all electrical and mechanical equipment is properly maintained and kept in good repair. Use equipment designed for use in hazardous environments to prevent sparks.
• ​Static Electricity: Grounding and bonding of equipment are essential to prevent the buildup of static electricity, which can easily ignite a dust cloud. Regular checks of all bonded and grounded equipment are a must.
• ​Hot Work: Implement strict permit-to-work systems for any "hot work" activities like welding or cutting to ensure all combustible dust has been cleared from the area.

​Singapore's Stance: Navigating the Regulations 

​The Singapore government takes the threat of combustible dust seriously and has introduced specific legislation under the Workplace Safety and Health (WSH) Act. These regulations aim to strengthen safety standards and create a clear chain of responsibility.

​As of January 1, 2025, new requirements came into effect to enhance safety measures for higher-risk machinery and combustible dust. Here's a quick rundown of the key points:

• ​Labeling: Suppliers and manufacturers must clearly label containers of combustible dust with warnings of the hazard and instructions for safe handling. For organic dusts like flour or starch, this applies to packages of 25kg or more.
• ​Notification: If a workplace handles a specified combustible dust at or above a certain "threshold quantity," the occupier must notify the Ministry of Manpower (MOM) and, importantly, the building owner or landlord. This is critical in multi-tenanted buildings where an explosion could affect other occupants.
• ​Chain of Responsibility: The regulations extend the duties of manufacturers and suppliers to ensure their products are designed, tested, and supplied with information for their safe use. Similarly, installers and modifiers must ensure their work doesn't compromise the safety of the machinery.

​These measures reflect a commitment to proactive safety management, ensuring that all parties in the supply chain play a role in preventing catastrophic accidents. By staying informed and adhering to these regulations, companies can protect their people and their business from the hidden dangers of combustible dust

What is WSH Guideline 

WSH Guidelines showcased workplace safety and health best practices and WSH program for controlling workplace hazards and improving occupational health for various industry and program 

WSH Guidelines on Combustible Dust Scope

-provide practical guidance for identifying, assessing, and controlling the risks of fires and explosions arising from combustible dust in workplaces.

They outline regulatory obligations, offer guidance on control measures, and include case studies highlighting the consequences of dust-related incidents, underscoring the importance of proactive risk management

To learn more click WSH Guidelines on Combustible dust

Is Your Workplace Actually Safe

 

Is Your Workplace Actually Safe? The Crucial Role of WSH Audits

​In the world of business, a perfect safety record is a point of pride. But how can you be sure your workplace is as safe as you think? The answer lies not just in your own efforts, but in a crucial, independent process: a Workplace Safety and Health (WSH) audit.

​In Singapore, this isn't just a recommendation; it's a legal requirement for specific industries under the Workplace Safety and Health (Safety and Health Management System and Auditing) Regulations 2009. These regulations establish a rigorous framework to ensure that workplaces are not just following the rules, but are proactively managing and improving safety.

​This blog post will demystify the roles of WSH auditors and auditing organizations, and explain why the safety management systems they audit are the backbone of a truly safe workplace.

​What is a WSH Management System?

​A Safety and Health Management System (SHMS) is a systematic and structured approach to managing workplace risks. It's a continuous cycle based on the "Plan-Do-Check-Act" model.

• ​Plan: This involves setting safety goals, identifying hazards, and assessing risks.
• ​Do: This is the implementation phase, where control measures are put in place, and employees are trained.
• ​Check: This is where the audit comes in. The system's effectiveness is measured and evaluated.
• ​Act: Based on the audit findings, necessary improvements are made to continually enhance the system.

​An effective SHMS goes beyond basic compliance; it embeds a culture of safety into every aspect of an organization's operations, from top management down to every worker on the ground.

​The Guardians of Safety: Auditors and Auditing Organizations

​You can't just hire anyone to conduct a WSH audit. The Ministry of Manpower (MOM) has a list of approved auditors and auditing organizations. These are a company's safety partners, and their responsibilities are clearly defined to ensure a thorough and unbiased review.

• ​Impartiality is Key: An auditor cannot audit a workplace where they have a conflict of interest, such as providing other WSH-related services to the company. This ensures their findings are objective.
• ​Duty to Report: Auditors have a legal duty to report to the occupier of a workplace on their findings and recommendations. More importantly, if they find an unsafe condition that poses an imminent danger to workers, they must immediately advise the company to fix it and report the issue to the Commissioner if the company refuses to take action.
• ​Powers to Inspect: To perform their duties, auditors have the right to enter and inspect the workplace, examine machinery, request documents, and interview workers.

​For an auditing organization to be approved by MOM, it must also be accredited by the Singapore Accreditation Council (SAC), proving it meets a high standard of competence and impartiality.

​Auditing Regulations: What Your Business Needs to Know

​The WSH regulations are specific about who needs an audit and how often. For instance, worksites with a contract sum of $30 million or more must be audited at least once every six months. Shipyards with 200 or more employees and certain high-risk factories also have mandatory audit frequencies.

​The audit itself is a rigorous process involving:

• ​Document Review: Examining the company's safety policies, risk assessments, and training records.
• ​Site Inspection: Physically walking the workplace to observe work practices and identify hazards.
• ​Interviews: Speaking with workers and management to gauge safety awareness and culture.

​These audits ensure that a company's SHMS is not just a binder on a shelf, but a living, breathing system that actively prevents accidents and protects lives. By embracing these regulations, businesses in Singapore can move beyond a reactive approach to safety and build a truly resilient and safe work environment.

The Hidden Danger in Your Workplace: Why Singapore’s Latest Accident Stats Demand Your Attention

​You might think of workplace safety in terms of machinery, heights, or hazardous chemicals. But the latest sobering statistics from the Ministry of Manpower (MOM) reveal a more common, and often overlooked, threat: workplace traffic.

​According to the MOM's latest report for 2024 and the first half of 2025, while major injury rates have seen some improvement, the number of workplace fatalities is on the rise. A key contributor to this tragic trend? Vehicular incidents.

​This is a wake-up call for every business, from bustling logistics hubs to construction sites and even warehouses. It’s a stark reminder that the flow of people and vehicles in your workplace isn’t just about efficiency—it's a matter of life and death. The time to act is now, and the solution is robust workplace traffic management.

​The Hard Truth from the Numbers

​The MOM report paints a clear and alarming picture. With vehicular incidents identified as a top cause of workplace fatalities, it's evident that the risks of collisions between vehicles, or between vehicles and pedestrians, are dangerously high. This is not just a problem for large-scale construction sites; it happens in every environment where forklifts, delivery trucks, or even company vehicles share space with people on foot.

​Consider these scenarios:

• ​A forklift operator backing up in a tight aisle, unaware of a pedestrian.

• ​A delivery truck entering a loading bay with poor visibility.

• ​Workers crossing a busy yard without a designated, marked walkway.

​These aren't hypothetical situations; they are the moments that lead to the statistics we are seeing today.

​Why Is Workplace Traffic Management a Non-Negotiable?

​Workplace traffic management is more than just putting up a few signs. It's a comprehensive strategy to control the movement of people and vehicles on your site, and it's absolutely essential for three critical reasons:

​1. It Protects Your People (and Your Business)

​At its core, traffic management is about safeguarding your most valuable asset: your employees. By creating a clear, well-designed plan, you can:

• ​Separate People from Vehicles: Use physical barriers, designated walkways, and one-way systems to create safe zones for pedestrians.

• ​Minimize Reversing: Implement one-way traffic flows to reduce the need for vehicles to reverse, a major cause of accidents.

• ​Enhance Visibility: Install mirrors, cameras, and proper lighting, especially in blind spots and corners, to give both drivers and pedestrians a clear view.

​Beyond the moral imperative, a safer workplace leads to reduced downtime, lower insurance premiums, and a more engaged and confident workforce.

​2. It’s About Operational Efficiency, Not Just Safety

​Think of workplace traffic management as a way to streamline your operations, not complicate them. A well-planned system reduces congestion, prevents "near-misses," and ensures that vehicles and personnel can move smoothly and efficiently. This leads to:

• ​Faster turnaround times for deliveries and shipments.

• ​Reduced risk of damage to vehicles, equipment, and goods.

• ​Improved productivity by eliminating bottlenecks and confusion.

​3. It’s a Legal and Regulatory Requirement

​The MOM's focus on these incidents means that regulators are watching. Having a documented, implemented, and enforced traffic management plan is a fundamental part of a robust Workplace Safety and Health (WSH) framework. Neglecting this could lead to serious legal consequences, including fines and penalties, particularly in the event of an accident. It's a clear signal from the authorities: this is a priority, and businesses are expected to comply.

​Take Action Now: Don't Wait for the Next Report

​The latest MOM statistics are a powerful call to action. They highlight a significant and preventable risk that must be addressed immediately. Workplace traffic management is not an optional add-on; it is a core component of a safe and successful operation.

​Review your site. Assess your risks. And put a comprehensive traffic management plan into action. Your employees, your business, and the wider community will thank you for it.

​

Workplace Safety And Health Report

More workplace deaths and close shaves in 2022; surge in cases of work-related health conditions: MOM

Among the "occupational diseases" reported, cases of noise-induced deafness more than tripled from 168 in 2021 to 624 in 2022.

SINGAPORE: The number of workplace fatalities, dangerous occurrences and cases of occupational disease in Singapore rose across the board in 2022, according to the annual Workplace Safety and Health Report released on Tuesday (Apr 4).

Published by the Ministry of Manpower (MOM), the report showed there were 46 workplace-related deaths last year - a rate of 1.3 per 100,000 workers. This was up from 37 in 2021 and the highest number of fatalities since 2015 and 2016, when there were 66 each year.

The top two causes were vehicular incidents and falls from a height, which together accounted for half of all workplace fatalities in 2022. The most number of cases, 14, occurred in the construction sector.

"The spate of workplace fatal injuries were largely due to basic safety lapses, such as inadequate safety planning and control measures, and non-compliance with safety measures," said MOM. 

The number of dangerous occurrences – incidents with a high potential for multiple fatalities, but where no one was injured – also more than doubled from 13 in 2021 to 27 in 2022. There were 46 such incidents reported in 2015. 

Among the incidents last year, 20 involved the collapse or failure of structures and equipment, with the remaining involving fires and explosions.

MOM attributed the spike last year to a rise in crane-related incidents in the construction sector, which again contributed the most - 56 per cent - of all dangerous occurrences.

The ministry pointed to a S$4 million grant announced in January, to co-fund the installation of stability control systems on lorry cranes.

MOM also said it was reviewing additional measures that would enhance crane operators' competency, and increase the deterrence of unsafe crane-related operations.

In response to the spate of workplace fatalities last year, a Heightened Safety Period (HSP) was implemented in September. It brought the monthly average of fatalities down from 4.5 to 2.5. 

Senior Minister of State for Manpower Zaqy Mohamad said that while the construction sector has "seen improvements in reducing workplace accidents", the incidence of major injuries did not improve in some sectors such as manufacturing.

The HSP was thus extended until May 31 this year, and a Multi-Agency Workplace Safety Taskforce convened to come up with strategies to strengthen workplace safety.

"Overall, there was some improvement in the workplace safety landscape with the introduction of HSP, but continued vigilance is needed," said MOM. 

"Safety measures announced earlier in February are being implemented and will take effect in the coming weeks and months."

WORK-RELATED HEALTH CONDITIONS

Elsewhere, reported cases of occupational diseases rose from 659 in 2021 to a new high of 1,052 in 2022 - or from a rate of 20 cases per 100,000 workers to 29.7.

These refer to diseases contracted as a result of exposure to risk factors arising from work activity, and listed in the Workplace Safety and Health Act.

The most number of cases - 506 - were picked up in the manufacturing sector.

Noise-induced deafness and musculoskeletal disorders like back injuries were the top two types of occupational diseases, collectively accounting for 92 per cent of all cases.

For noise-induced deafness alone, there was a spike in cases from 168 in 2021 to 624 last year.

MOM attributed the rise in reported cases to ongoing efforts in its Enhanced Workplace Health Surveillance (WHS+) programme, as well as increased awareness in reporting amongst doctors and employers.

WHS+ aims to minimise hazards that lead to occupational diseases.

MOM said it would continue to increase the number of workplaces under WHS+, and also work with the Workplace Safety and Health Council to increase awareness and implementation of workplace health programmes.

WSH Case Studies -Falling From Heights

What is WSH Case Studies

WSH Case Studies is a free resources for various groups from management and safety professionals to supervisors and workers for improving WSH practices .

It offers insights to past  accidents that have taken place in Singapore. The case studies not only provide lessons learnt for the industry, but more importantly, they remind us to actively review our current practices and continually find ways to make our workplaces safer. Readers are encouraged to carefully think through each case, review its relevancy and context to specific workplace situations, and incorporate the lessons learnt where appropriate.

Here are accidents case studies -falling from height

WSH Case Studies -For WSH Professionals

What is WSH Case Studies

WSH Case Studies is a free resources for various groups from management and safety professionals to supervisors and workers for improving WSH practices .

It offers insights to past  accidents that have taken place in Singapore. The case studies not only provide lessons learnt for the industry, but more importantly, they remind us to actively review our current practices and continually find ways to make our workplaces safer. Readers are encouraged to carefully think through each case, review its relevancy and context to specific workplace situations, and incorporate the lessons learnt where appropriate.

Here are some workplace accidents case studies for your review 

1)WSH Case Studies - Chemical Industry

This booklet is divided into various sections according to type of incident for easy reference. The 5M (Mission, Man, Machine and Management, Medium) Model (see Appendix B) is used to analyse the contributing factors of each case. At the end of the booklet is a section on occupational health hazards. Unlike safety hazards, consequences posed by occupational health hazards may not be as obvious and immediate. Adverse health effects may be chronic in nature and can take a long time for the occupational disease to manifest. This section will show innovative approaches used in addressing exposure to occupational health hazards involving noise, ergonomics and chemicals. 

2)WSH Case Studies -Accident Involving Working At Heights

Case Studies of Accidents Involving Working at Heights is the result of collective efforts of Ministry of Manpower and National WAH Safety Taskforce. Past concluded fatal accidents were compiled and categorised according to incident types for ease of reference. Through root cause analysis of these accidents, causes were examined and key learning points shared. The lessons and recommendations within will help you in implementing appropriate WSH measures at your workplaces to prevent work at heights injuries 

3)WSH Case Studies -Working in and around Water

This case studies booklet aims to raise WSH awareness and reiterate the importance of strengthening WSH ownership at all levels. It was developed by the Ministry of Manpower and the WSH Council, with feedback solicited from members of the WSH Council (Marine Industries) Committee, National Maritime Safety at Sea Council, and the MPA-Harbour Craft Safety Working Group. The ten case studies include scenarios like transfer to and from vessels, transport via barges, mooring and diving operations. Each incident will be accompanied by lessons learnt and recommendations.

4)WSH Case Studies -Wood Working

This case studies showcased 3 workplace accident associated with fingers severed by both table saw and circular saw in the Wood Working Industry

5)WSH Case Studies -Fatal Fire in LPG Filling Facility

Workplaces handling LPG and other flammable substances, are reminded to take heed of the learning points and implement effective risk control measures to prevent any similar recurrences.

In summary, the four learning points from the incident are:

1) Protect small-bore pipelines from accidental impact;
2) Provide a master shutdown button for safe and coordinated stoppage of gas filling;
3) Provide fire retardant clothing (FRC) to workers working with flammable substances; and
4) Plan and implement an effective emergency response

6)WSH Case Studies - Fatal Accident Involving Failure of a Tower Crane

This case studies showcased Learning Report involving Failure of Luffing Jib Tower Crane at Kajima Overseas Asia (Singapore) Pte Ltd’s Worksite Located at Tan Tock Seng Link.In summary, the two key learning points from this incident are:

1) Eliminate Risk of Entanglement between Erection Ropes and other Structures; and

2) Ensure Erection Ropes return to their Resting Position.

7)WSH Case Studies - Construction Industry

This compilation of case studies on fatalities in the construction industry depicts how the accidents occurred and provides valuable learning points on how they could have been prevented.

1. Falls from Height

2. Worker Struck by Fall

3. Electrocution

4. Worker Struck by/against Objects/Machines

8)WSH Case Studies - Marine Industry

Every year, more than 300 injuries befall our workers in the marine industry. Some workers who are severely injured face long roads to recovery or suffer from permanent incapacity. Some may never return home to their loved ones. It is our belief that no one should be injured at work. Everyone should go home safely every day, free from harm.

The Committee, comprising of business leaders from the marine sector, has put in a lot of effort to safeguard the workers. Although we have reduced the number of fatalities over the years, such incidents still happen, and sadly, some of these incidents are very similar in nature. Hence, the lessons drawn from these incidents are key to us in preventing the next incident from recurring. That is why we have pooled together our WSH expertise from various companies to compile these case studies.

This booklet is divided into various sections according to incident type for easy reference. The underlying causes of these accidents are carefully examined through root cause analysis. Make full use of this compilation, to share these cases at your company’s training or toolbox meetings on a regular basis and undertake study through each case, review its relevancy and context to specific workplace situations, and incorporate the lessons learnt where appropriate. 

9)WSH Case Studies - Logistics & Transport Industry

FALLS FROM HEIGHT

Case 1 Fall from the top of a stack of steel pipes 

Case 2 Fall from height 

Case 3 Fall from skyloader 

CAUGHT IN BETWEEN OBJECTS

Case 4 Caught between the mast section and cabin of forklift 

Case 5 Crushed in between metal racks 

Case 6 Crushed between prime mover and container 

Case 7 Hand crushed by winding rope 

Case 8 Finger severed by swiftly curling tow line 

STRUCK BY MACHINES

Case 9 Finger severed by closing panel cover 

Case 10 Fingers amputated by bandsaw 

STRUCK BY FALLING OBJECTS

Case 11 Struck by falling metal beams 

STRUCK BY MOVING VEHICLES

Case 12 Pinned to ground by toppling forklift 

Case 13 Struck by side loader 

Case 14 Thrown out of vehicle upon collision 

Case 15 Hit by side loader 

ELECTROCUTION

Case 16 Electrocution 

WORK-RELATED TRAFFIC ACCIDENTS

Case 17 Collision between motor bus and motorcycle 

Case 18 Collision between prime mover and motorcycle

10)WSH Case Studies - Metal Working Industry

Machine Operation

Case 1 Aluminium strip pierces a worker’s neck 

Case 2 Worker’s palm gets crushed 

Case 3 Worker’s thumb gets severed 

Machine Maintenance and Troubleshooting

Case 4 Worker pinned by a steel object 

Case 5 Worker gets killed by a steel mesh machine 

Case 6 Worker falls through an opening 

Case 7 Worker’s two fingers get severed 

Case 8 Worker’s two fingers get crushed 

Material Handling

Case 9 Worker killed by a toppling object 

Case 10 Worker’s ring finger gets severed 

Forklift Operation

Case 11 Worker gets pinned under an overturned forklift 

Case 12 Supervisor killed by falling angle bars 

Case 13 Supervisor killed by a collapsing shelter 

Lifting Operation

Case 14 Lorry crane driver gets pinned under H-piles 

Case 15 Worker is pinned between a gantry crane and a building column

Case 16 Worker gets killed by toppled scaffold frames 

Case 17 Worker falls and gets crushed by an electrical distribution box

Case 18 Worker’s fourth finger gets partially amputated 

Case 19 Worker’s middle finger gets partially amputated 

Case 20 Worker loses his left little finger 

Material Storage

Case 21 Store assistant falls off a cantilever rack 

Case 22 Worker is crushed by toppling steel beams 

Case 23 Worker falls from a stack of platform beam trusses 

Other Cases

Case 24 Worker falls from a stepladder 

Case 25 Worker killed by a ruptured pressure receiver 

Case 26 Worker gets electrocuted while removing an extension cord

Case 27 Worker crushed by a toppling stiffener plate 

Case 28 Worker is pinned under a toppled I-beam 

11)WSH Case Studies - Food Manufacturing Industry

Case 1 Worker Found Dead Inside Mixing Tank 

Case 2 Worker Killed during Machine Cleaning 

Case 3 Worker Loses Finger when Working with Band Saw 

Case 4 Worker Struck by Fallen Window Sash 

Case 5 Worker Died after Slip and Fall at Bread Factory 

Case 6 Worker’s Hand Caught in Meat Mincer

 

 

SHMS Audits

Concord Associates Pte Ltd has been providing 3rd Party Independent SHMS audits to all industries since her inception.

As one of the first organisations in Singapore to be a MOM and SAC Approved WSH Auditing Organisation (WSHAO), we have conducted many audits for construction projects, factories, and other industries.

We are also accredited by the National Environment Agency (NEA) to conduct Safety Audits for the handling of hazardous substances.

Our pool of auditors are fully committed in adding value to your esteemed organisation’s QEHS System by providing detailed and informative audit reports based on the following list of audit services:

• Mandatory SHMS Audits (ConSASS / SS 651 / SS 679 / SMS)
  • Construction Worksite
  • Metalworking Industry
  • Shipyard
  • Oil Refinery
  • Petrochemical Plant
  • Semiconductor Wafer Fabrication Plant
  • Chemical Manufacturing Plant
  • Pharmaceutical Plant
  • Bulk Storage Terminal
• Internal ISO 9001 / ISO 14001 / ISO 45001 / SS 651 / SS 577 Audit
• NEA Safety Audit for the Handling of Hazardous Substances
• RM Audit for bizSAFE Level 3 / bizSAFE STAR / Overtime Exemption (OTE)
• Approved Scaffold Contractor (ASC) Lifelong Scheme Audit
• Audit for Awards:
  • Annual Workplace Safety & Health (WSH) Awards
    • WSH Performance Awards (WSHPA)
    • Safety and Health Award Recognition for Projects (SHARP)
    • WSH Risk Management Awards
    • WSH Developer Awards
  • bizSAFE Enterprise Exemplary Award
  • The Royal Society for the Prevention of Accidents (RoSPA) UK Award

Application for Overtime Exemption (OTE)

Under the Employment Act, an employee is not allowed to work for more than 44 hours per week or 12 hours per day, which is equivalent to about 176 hours per month. Beyond the stipulated 176 hours of normal work, 72 hours of overtime work is allowed. Under the law, for any overtime work exceeding 72 hours per month, Application for Overtime Exemption (OTE) has to be submitted for MOM's approval.

We can assist in the endorsement of your organisation's Overtime Exemption Application upon verifying the relevant Risk Assessments and the associated implementations of the work concerned. 

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IMPARTIALITY POLICY

Concord Associates Pte Ltd is the legal entity responsible for auditing activities related to workplace safety and health management systems and risk management systems.

The top management, managers and staff of Concord Associates understand the importance of impartiality in undertaking its auditing activities. Concord Associates will therefore ensure that in all its dealings with clients or potential clients, all employees or other personnel are and will remain impartial. We will not allow commercial, financial or other pressures to compromise our impartiality.

To ensure that impartiality is both maintained and can be demonstrated the following principals have been established.

·         Concord Associates top management is committed to ensure impartiality.

·         All of the personnel of Concord Associates (both internal and external) who could influence the auditing activities always ensure impartially.

·         Concord Associates identifies all risks to its impartiality on an ongoing basis through past records of their personnel e.g. their experience letters etc., including those risks that arise from its auditing activities, from its relationships to any company, or from the relationships of its personnel with the clients. Any proposed risks associated with will undergo a risk assessment by the Auditing Services Committee prior to that relationship being formalized.

·         Concord Associates does offer management system/risk management system consultancy or any other form of consultancy to companies or individuals. To ensure impartiality, we do not offer (and has never offered) auditing services to companies it had management system consultancy in the past two years. Any proposed relationship between Concord Associates and any other company will undergo a risk assessment by the Auditing Services Committee prior to that relationship being formalized.

·         Concord Associates does not have (and will not form) any relationships with companies who offer consultancy, internal audit services or other services that can be construed as having an impact on the auditing services provided by Concord Associates. Any proposed relationship between Concord Associates and any other company will undergo a risk assessment by the Auditing Services Committee prior to that relationship being formalized.

·         Any current relationships with companies, organizations and individuals will be assessed for the risks on regular basis to ensure that the relationship does not impact upon the impartiality of the auditing process. The risk assessment will be reviewed by the Auditing Services Committee.

·         Individuals employed by or otherwise contracted to Concord Associates are required to document and record their current and past relationships with all companies. Any situation past or present which associates to potential conflict of interest is declared by Concord Associates. Concord Associates will use the information to identify any threats to impartiality and will not use that individual in any capacity unless they can demonstrate that there is no conflict of interest. The risk assessment will be reviewed by the Auditing Services Committee.

·         Concord Associates shall only appoint external auditors who are not external auditors of another auditing organisation. Concord Associates promptly inform the Singapore Accreditation Council whenever there is a change of external auditors.

·         Concord Associates ensures that activities of separate legal entities, with which the auditing organisation or the legal entity of which it forms a part has relationships, do not compromise the impartiality of its auditing activities.

·         Concord Associates does not market or offer its activities as linked with the activities of an organization that provides consultancy. Concord Associates does not state or imply that certification would be simpler, easier, faster or less expensive if a specified consultancy organization were used and will take appropriate legal action should any such link be identified.

·         Concord Associates takes appropriate legal action to respond to any risks to its impartiality, arising from the actions of other persons, bodies or organizations, of which it becomes aware.

·         All employees will be reviewed at least annually to ensure that they remain impartial when conducting audits.

·         Concord Associates does not and will not offer any commission, (‘finders fees’ or other inducements) to any individual or company in respect of referrals of clients unless:

o   The terms and conditions of any such referral are clearly established and can be demonstrated and it can also be demonstrated that the fee is for a referral and the fact that a commission has been paid will in no way effect the outcome of an audit.

o   A risk assessment (to establish the potential for an unacceptable threat to impartiality) has been carried out on the process through which any such payment is made to an individual or organisation (normally a consultant) requesting the commission for referrals.

o   All such payments are documented, recorded, and traceable and accompanied by a purchase order and invoice.

·         Concord Associates does not offer specific training to any company in respect of implementing a particular standard for that company. Any training offered by Concord Associates is general in nature and available to all companies or individuals who wish to attend.

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               Audit Procedure:

                                                             

                                                               

Procedure for Complaints received from Audit: