Exposure Drafts

Public Consultation

ISCA actively undertakes public consultation with its members and stakeholders to gather feedback on matters such as proposals in international and local Exposure Drafts/Consultation Papers, adoption of international ethics code in Singapore and issuance of locally developed ethics pronouncements.

All responses should be sent to technical@isca.org.sg by the respective due dates as indicated below.

Exposure Drafts (EDs)/ Consultation Papers (CPs) Published Date Comments Due By
Proposed Changes to EP 100 Code of Professional Conduct and Ethics 23 Mar 20  23 Apr 20
(Closed)
     
IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers 3 Feb 20  20 Feb 20
(Closed)
     
IESBA Proposed Revisions to the Fee-Related Provisions of the Code 30 Jan 20  28 Feb 20
(Closed)
     
IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code 30 Jan 20 28 Feb 20
(Closed)
Comparison of NAS Provisions in the Extant Code to the NAS Exposure Draft - Mapping Table (for reference)     
     
IESBA Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants 1 Aug 19  30 Aug 19
(Closed)
     
IESBA Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) 29 Apr 19  24 May 19
(Closed)
     
Proposed Changes to EP 100 Addressing the Responding to Non-Compliance with Laws and Regulations  29 Apr 19  24 May 19
(Closed)
     
IESBA Professional Skepticism – Meeting Public Expectations 20 Jun 18  10 Jul 18 (Closed)
     
IESBA Proposed Strategy and Work Plan 2019-2023  25 Apr 18  30 May 18 (Closed)
     
Proposed Changes to Certain Provisions of EP 100 Addressing the Long Association of Personnel with an Audit or Assurance Client  28 Mar 18  15 May 18 (Closed)
     
IESBA ED Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements  13 Sep 17   12 Oct 17 (Closed)
     
IESBA ED Proposed Application Material Relating to Professional Skepticism and Professional Judgment  12 May 17   9 Jun 17 (Closed)
     
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2  26 Jan 17   29 Mar 17 (Closed)
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments  26 Jan 17 1 Mar 17  (Closed)
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice   26 Jan 17  1 Mar 17  (Closed)
     
IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client 21 Mar 16  8 Apr 16  (Closed)
ISCA Accompanying Document for IESBA re-ED on Long Association     
     
IESBA ED on Improving the Structure of the Code of Ethics for Professional Accountants—Phase 1 *    22 Jan 16  19 Feb 16  (Closed)
IESBA Update- Restructuring the Code of Ethics For Professional Accountants (for reference)      
Exposure Draft- Proposed Restructured Code (Phase 1)- Mapping Table (for reference)     
     
IESBA ED on Proposed Revisions Pertaining to Safeguards in the Code- Phase 1*   22 Jan 16  19 Feb 16  (Closed)  
Exposure Draft- Proposed Revisions Pertaining to Safeguards in Code (Phase 1)- Mapping Table (for reference)      
     
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles  1 Dec 15  2 Jan 16  (Closed)
     
ISCA Exposure Draft (ED) to the Code of Professional Conduct and Ethics
14 Oct 15 11 Nov 15  (Closed)
Appendix 1- Basis for Conclusion for Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (for reference)    
     
IESBA re-exposure on an enhanced standard Responding to Non-Compliance with Laws and Regulations 11 May 15 8 Jun 15 (Closed)
     
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles 1 Dec 14 2 Jan 15 (Closed)
     
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles  1 Dec 14 2 Jan 15 (Closed)
     
IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants 17 Nov 14 15 Dec 14 (Closed)
     
IESBA Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client 26 Aug 14 18 Sep 14 (Closed)
     
IESBA Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Client 29 May 14 27 Jun 14 (Closed)
     
ISCA Exposure Draft on Proposed Guide on Anti-Money Laundering and Countering the Financing of Terrorism Requirements- A Guide for Professional Accountants in Singapore 19 May 14 16 Jun 14 (Closed)
     
IESBA Consultation Paper on the Proposed Strategy and Workplan 2014-2018 17 Dec 13 17 Jan 14 (Closed)