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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 11 December 2024 to adopt two IESBA final pronouncements, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and Technology-related Revisions to the Code. For purposes of local adaptation, the SG definition of “public interest entity” (PIE) in the Glossary of the ACRA Code was revised to clarify on the entities that would be considered as PIEs locally.
The changes will take effect from 15 December 2024. These changes are aligned with ISCA’s EP 100 (revised on 8 August 2024) which is also effective 15 December 2024.
Please click here for the EP 100 (revised on 8 August 2024).