IS Chartered Accountant Journal

Welcome to the IS Chartered Accountant Journal, which is available on mobile app, iOS and Android, to provide full access to our readers at all times. This page features the must-reads from the current issue of the journal in a pictorial spread similar to the digital journal. Please click on any of the articles below to read more.

IS Chartered Accountant Journal

May 2023 Issue

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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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