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ISCA Cares

Read more about how ISCA Cares has helped to support worthy and meaningful causes

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ISCA Cares

Read more about how ISCA Cares has helped to support worthy and meaningful causes

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Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

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IS Chartered Accountant Journal

Be in tune with timely updates and in-depth analysis of accounting and business issues.

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Guide to Digital Journal

Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.

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Standards & Guidance

Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.

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Implementation Guidance

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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Financial Reporting Bulletins

ISCA issues FRB 9 (Revised January 2023) Accounting Implications of the Interest Rate Benchmark Reform to share accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by the replacement of interest rate benchmarks within these contracts.

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Financial Reporting Guidances

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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List of Contacts

Contact us via our list of contact numbers and email addresses

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For membership enquiries: membership@isca.org.sg / +65 6749 8060
For enquiries on CPE courses: cpe@isca.org.sg / +65 6749 8060

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