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EP 100 (Revised on 14 August 2020) – Effective 1 March 2021

EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).

ISCA has issued EP 100 (revised on 14 August 2020) to adopt the IESBA’s Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements. EP 100 (revised on 14 August 2020) is effective 1 March 2021. Early adoption is permitted.

Please click here for the EP 100 (Revised on 14 August 2020).  

ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 26 February 2021. The changes mirror ISCA’s EP 100 (Revised on 14 August 2020) and will also take effect from 1 March 2021.