As the Institute continues its development into a globally recognised professional body, all ISCA members are expected to uphold and maintain their professional and ethical standing within the accountancy profession.
ISCA Code of Professional Conduct and Ethics
All members of ISCA shall strictly observe the ISCA Code of Professional Conduct and Ethics (the Code) and the new Ethics Pronouncement 200 (EP 200).
The Code provides that every member shall conduct himself in a manner consistent with the good reputation of the accountancy profession and refrain from any act or default, which is likely to bring discredit to the profession or to himself.
Under EP 200, professional accountants, including public accountants, will need to abide by enhanced mandatory requirements on implementing controls and procedures for anti-money laundering (AML) and countering the financing of terrorism (CFT).
As professional accountants, members are committed to lifelong learning through the undertaking of CPE to develop their knowledge and skills that will enable them to perform competently within their professional environment.
CA (Singapore) members including Fellow must attain at least 120 CPE hours per triennium, of which there should be at least 20 verifiable CPE hours per year, including 2 verifiable hours of ethics. Members are required to declare their CPE compliance annually upon renewing their membership.
CA (Singapore) who are public accountants must comply with ACRA’s CPE requirements for renewal of the certificate for registration as Public Accountants.
The Members' Handbook contains information on essential regulations and standards related to the accountancy profession. It should be relied upon as guidance for members. Members will need to login using their ISCA eServices portal ID and password to access the information.