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ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 9 December 2022 to adopt four IESBA’s final pronouncements (FPs) and a revised SG provision:
- Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers (EQR FP);
- Revisions to the Fee-related Provisions of the Code (Fees FP);
- Revisions to the Non-Assurance Services Provisions of the Code (NAS FP);
- Quality Management-related Conforming Amendments to the Code (QM FP); and
- Revised SG provision, SG410.27A, applicable to audit clients that are listed entities.
The changes will take effect from 15 December 2022. These changes mirror ISCA’s EP 100 (revised on 7 September 2022) which is also effective 15 December 2022.
Please click here for the EP 100 (revised on 7 September 2022).