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All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.
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ISCA has issued EP 100 Implementation Guidance 5 (EP 100 IG 5) to assist audit firms with audit clients that are listed entities in fulfilling the requirements of revised paragraph SG410.27A of EP 100 (revised on 7 September 2022) which introduces a new concept of “audit-related services” (ARS). Amongst others, EP 100 IG 5 contains an illustrative example of the fee proportion computation required under the revised paragraph SG410.27A and a non-exhaustive list of common examples of ARS along with the rationale behind each example.
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ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements (TB 1) Arising from the strong focus on climate globally and in Singapore, TB 1 provides guidance on climate-related risk considerations in financial reporting and audits of financial statements. It also includes an example of a Singapore entity in the transportation industry to illustrate how climate-related risks could affect how the principles of the financial reporting standards and auditing standards are applied.
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ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition Company (SPAC) Under SGX SPAC Listing Framework In recent years, SPACs have gained popularity as an alternative vehicle for a private company to achieve a stock exchange listing without going through its own initial public offering (IPO). Cognisant that the accounting of a SPAC transaction could be more complex than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4 (FRG 4) to provide guidance on key accounting considerations for SPACs under the SGX SPAC Listing Framework.
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The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.
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ISCA is collaborating with the Ministry of Culture, Community and Youth to grow skills-based volunteerism within the Singapore accountancy sector. Our members who are professional accountants are well equipped with the breadth and depth of skills and expertise to make a difference in service to the community.
