ISCA issues the Exposure Draft – Proposed Changes to EP 100 Code of Professional Conduct and Ethics (EP 100 ED) for public consultation to adopt the IESBA’s final pronouncement, Technology-related Revisions to the Code, (Technology FP) with a proposed effective date of 15 December 2024.
The technology-related revisions to the Code will guide the ethical mindset and behaviour of professional accountants as they take advantage of the opportunities created by technology and adapt to new technology. The EP 100 ED proposes to adopt the Technology FP in entirety. No changes to SG provisions are necessary for purposes of local adaptation as EP 100.
The key revisions to EP 100 to adopt the Technology FP are as follows:
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Please send your comments on the EP 100 ED to adopt the Technology FP to professionalstandards@isca.org.sg by 20 November 2023.
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