Resources
ISCA supports the profession by providing a wide range of resources on various audit and assurance topics.
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ISCA Cares
Read more about how ISCA Cares has helped to support worthy and meaningful causes
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Become a member
Join us today to stay ahead in your professional development and career aspirations.
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Membership Renewal
All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.
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Professional Qualifications
Professional Qualifications to enhance skillset of existing accountants.
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Course Listing
View our full list of courses and bookmark your favourite courses to get quick access the next time.
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ISCA Career Growth Centre
Empowering you to achieve your career aspirations. Supporting you in your firm's employment needs.
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IS Chartered Accountant Journal
Be in tune with timely updates and in-depth analysis of accounting and business issues.
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Guide to Digital Journal
Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.
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Implementation Guidance
ISCA has issued EP 100 Implementation Guidance 5 (EP 100 IG 5) to assist audit firms with audit clients that are listed entities in fulfilling the requirements of revised paragraph SG410.27A of EP 100 (revised on 7 September 2022) which introduces a new concept of “audit-related services” (ARS). Amongst others, EP 100 IG 5 contains an illustrative example of the fee proportion computation required under the revised paragraph SG410.27A and a non-exhaustive list of common examples of ARS along with the rationale behind each example.
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Financial Reporting Bulletins
ISCA issues FRB 9 (Revised January 2023) Accounting Implications of the Interest Rate Benchmark Reform to share accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by the replacement of interest rate benchmarks within these contracts.
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Financial Reporting Guidances
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.
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About the Institute of Singapore Chartered Accountants
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.
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