All members of ISCA shall strictly observe the ISCA Code of Professional Conduct and Ethics (the Code) and the 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).

• Read more about EP 100 Code of Professional Conduct and Ethics
• Read more about EP 200 Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore