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EP 100 Local News
ISCA Invites Comments on IESBA's Proposed Quality Management-related Conforming Amendments to the Code
06 Aug 2021
ISCA seeks comments on IESBA's Proposed Quality Management-related Conforming Amendments to the Code.
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EP 100 Local News
ISCA Issues EP 100 IG 4 (Revised), Clarification on Financial Institutions Considered as PIEs
19 Jul 2021
ISCA has issued EP 100 IG 4 (Revised) with an updated list of FIs which corresponds to the definition of a FI in EP 100 (Revised on 7 July 2021).
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EP 100 Local News
EP 100 (revised on 7 July 2021) – Expected to be Effective 31 December 2021
07 Jul 2021
ISCA has issued EP100 (revised on 7 July 2021) to adopt two IESBA’s Final Pronouncements.
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EP 100 Local News
ISCA Comments On IESBA’s Proposed Revisions To The Definitions Of Listed Entity And Public Interest Entity (“PIE”) In The Code
10 May 2021
ISCA supports the key proposals relating to definitions of listed entity and PIE. However, we have concerns regarding the requirement for firms to determine if additional entities should be treated as PIEs. We proposed for IESBA to consider requiring firms to (i) communicate to management and those charged with governance (“TCWG”) that they have the right to request for their entity to be treated as a PIE; and (ii) obtain concurrence of management and TCWG on whether their entity should be treated as a PIE and to provide recourse in the event of a disagreement.
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EP 100 Local News
EP 100 (Revised on 14 August 2020) – Effective 1 March 2021
26 Feb 2021
ISCA has issued EP 100 (revised on 14 August 2020) to adopt the IESBA’s Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements. EP 100 (revised on 14 August 2020) is effective 1 March 2021. Early adoption is permitted.
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EP 100 Local News
ACRA Issues Changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities
26 Feb 2021
ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 26 February 2021 to adopt the Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements issued by the International Ethics Standards Board for Accountants (IESBA). The changes will take effect from 1 March 2021.
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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to adopt IESBA’s Revisions to Part 4B and Role & Mindset Provisions
01 Feb 2021
ISCA Issues EP 100 Exposure Draft to adopt IESBA’s Revisions to Part 4B and Role & Mindset Provisions
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EP 100 Local News
ISCA Issues EP 100 IG 4 Clarification on Financial Institutions Considered as Public Interest Entities
12 Oct 2020
EP 100 IG 4 clarifies the scope of entities that falls within the definition of financial institutions (FIs) in EP 100 (Revised on 14 August 2020), and hence, are considered as public interest entities (PIEs).
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EP 100 Local News
EP 100 (revised on 14 August 2020) – Expected to be Effective 1 March 2021
13 Aug 2020
EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).
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EP 100 Local News
ISCA Issues EP 100 Exposure Draft To Adopt IESBA’s Restructured Code And Inducement Provisions
22 Mar 2020
ISCA issues Exposure Draft – Proposed Changes to EP 100 Code of Professional Conduct and Ethics (EP 100 ED) to adopt the Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements issued by International Ethics Standards Board for Accountants (IESBA).
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