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May 2023 Issue
ISCA AGM 2022/2023
The AGM provides a snapshot of the key milestones the Institute achieved in the past year, as well as ISCA’s initiatives to support members in navigating the evolving business environment. Meet the new Council members, who bring with them diverse skill sets and experiences which will benefit the Institute and its members.
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THE FUTURE OF AUDIT
The evolving business and regulatory audit environment, and the use of technology in accountancy, are changing the expectations of what an audit should do. Take a look at the future of audit, particularly the areas of quality, talent and technology.
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KEEPING FIT TO STAY SHARP
Among many benefits, regular exercise can promote physical and mental well being, which can lead to higher productivity at work. While individuals have a responsibility to keep themselves well, employers, too, can play a part to encourage a more active lifestyle.
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KIND LEADERS ARE EFFECTIVE LEADERS
Effective leadership is no longer based on command and control. Progressive employers recognise that qualities such as being able to show vulnerability, empathy and kindness are important to connect with employees and support them so they can do their best work.
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10 STEPS TOWARDS A MORE FULFILLING LIFE
There is a common desire to become the best version of ourselves. As the journey starts with oneself, we need to proactively take control of our learning, and focus on the things that we can act on, so that we can grow and enjoy our life to the fullest.
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CARBON CREDIT ACCOUNTING
Carbon markets are developing around the world but the absence of specific accounting standards for carbon credits creates challenges. The article delves into some of the issues surrounding the diversity in the accounting approaches to carbon credits.
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KEY BUDGET TAX CHANGES FOR BUSINESSES
Budget 2023 sets out key moves to enhance Singapore’s competitiveness amid a challenging economic climate and increasing geopolitical tension. In particular, local businesses can leverage three Budget tax changes for the year of assessment 2024.
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