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The International Auditing and Assurance Standards Board (IAASB) has released an adoption guide designed to help jurisdictions adopt the International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). The guide provides valuable insights into the adoption process, highlighting common steps and successful approaches, while also addressing potential challenges.
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Ethics Pronouncements
ISCA has issued EP 100 (revised on 8 August 2024) which is expected to be effective 15 December 2024.
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Financial Reporting Bulletins
ISCA Issues FRB 3 (Revised April 2024) Classification of Liabilities as Current or Non-current (Amendments to SFRS(I) 1-1).
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ISCA Issues Audit Bulletin (AB) 6 Key Revisions to Group Audits - SSA 600 (Revised)
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About the Institute of Singapore Chartered Accountants
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.
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