2020 - March
ACRA has on 13 March 2020 issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) to incorporate the pronouncement on Responding to Non-Compliance with Laws and Regulations (the NOCLAR Pronouncement) issued by International Ethics Standards Board for Accountants (IESBA) and consequential amendments to certain sections of the ACRA Code. The changes will take effect from 1 April 2020.
The above changes mirror ISCA’s EP 100 (Revised on 11 December 2019) which was issued on 11 December 2019 to adopt the NOCLAR Pronouncement . EP 100 (Revised on 11 December 2019) is also effective as of 1 April 2020.
Please click here for the EP 100 (Revised on 11 December 2019).