ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 22 May 2025 to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services.
The changes will take effect from 1 July 2025. These changes are aligned with ISCA’s EP 100 (revised on 20 March 2025) which is also effective 1 July 2025.
Please click here for the EP 100 (revised on 20 March 2025).