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ISCA issued EP 200 (Revised on 1 June 2023) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore to adopt the anti-money laundering and countering the financing of terrorism (AML/CFT) requirements which are included in the Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023. These requirements are applicable to professional accountants in public practice and professional firms preparing for or carrying out transactions which are considered high risk.Learn More
Is the ‘market value’ of a property the same as its ‘fair value’? FRB 10 explains both concepts and provides guidance on what management should do in assessing the appropriateness of the reported value for financial reporting purposes. This FRB also includes an example to illustrate the application of highest and best use as the valuation premise.Learn More
ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition Company (SPAC) Under SGX SPAC Listing Framework In recent years, SPACs have gained popularity as an alternative vehicle for a private company to achieve a stock exchange listing without going through its own initial public offering (IPO). Cognisant that the accounting of a SPAC transaction could be more complex than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4 (FRG 4) to provide guidance on key accounting considerations for SPACs under the SGX SPAC Listing Framework.Learn More
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.Learn More
To apply for the Accountancy Future Leaders Programme, please download and complete this 2023 AFL Programme_Registration Form.
Please send the completed application form and document(s) via email to firstname.lastname@example.org or post to: ISCA @ 60 Cecil Street, ISCA House, Singapore 049709.
All applications are subject to approval by the Institute of Singapore Chartered Accountants (ISCA). Applicants will be notified of their application results within 2 weeks from the application.