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Standards & Guidance
ISCA's pronouncements relating to auditing and assurance (ISCA Pronouncements) govern audit, review, other assurance and related services engagements. For any engagement, a professional accountant in public practice shall not represent compliance with the relevant ISCA Pronouncements unless the professional accountant in public practice has complied with all the requirements in the relevant ISCA Pronouncements applicable to the particular engagement. The scope and effective dates of the ISCA Pronouncements are stated therein. Unless otherwise stated in the ISCA Pronouncements, early application of the ISCA Pronouncements is permitted.
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