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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 15 November 2023 to adopt IESBA’s final pronouncement, Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.
The changes will take effect from 15 December 2023. These changes are aligned with ISCA’s EP 100 (revised on 30 August 2023) which is also effective 15 December 2023.
Please click here for the EP 100 (revised on 30 August 2023).