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EP 100 Local News
ACRA Issues Changes to ACRA Code Effective 15 December 2022
09 Dec 2022
ACRA has issued changes to the ACRA Code to adopt four IESBA’s final pronouncements relating to non-assurance services, fees, objectivity of an engagement quality reviewer and other appropriate reviewers, and quality management-related conforming amendments. These changes mirror ISCA’s EP 100 (revised on 7 September 2022) which is also effective 15 December 2022.
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EP 100 Local News
EP 100 IG 5 – Frequently Asked Questions on Provision of Non-Audit Services to Listed Entities
21 Oct 2022
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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EP 100 Local News
EP 100 (revised on 7 September 2022) – Expected to be Effective 15 December 2022
07 Sep 2022
ISCA issued EP 100 (revised on 7 September 2022) to adopt four IESBA’s final pronouncements relating to non-assurance services, fees, objectivity of an engagement quality reviewer and other appropriate reviewers, and quality management-related conforming amendments. EP 100 (revised on 7 September 2022) also replaces extant paragraph SG410.4A with revised paragraph SG410.27A, applicable to audit clients that are listed entities, and includes a new term, “audit-related services”, in the Glossary.
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EP 100 Local News
ISCA Comments on IESBA’s Proposed Technology-related Revisions to the Code
16 Jun 2022
ISCA comments on IESBA’s Proposed Technology-related Revisions to the Code.
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EP 100 Local News
ISCA Comments on IESBA’s Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
30 May 2022
ISCA comments on IESBA’s Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
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EP 100 Local News
ISCA Invites Comments on IESBA's Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
01 Mar 2022
ISCA seeks comments on IESBA's Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.
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EP 100 Local News
ISCA Invites Comments on IESBA's Proposed Technology-related Revisions to the Code
21 Feb 2022
ISCA seeks comments on IESBA's Proposed Technology-related Revisions to the Code.
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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 and Effective Date of EP 100 (revised on 7 July 2021)
30 Nov 2021
ACRA has issued changes to the ACRA Code to adopt two IESBA’s Final Pronouncements relating to the Revisions to Part 4B and Role & Mindset provisions. The changes will take effect from 31 December 2021. These changes mirror ISCA’s EP 100 (revised on 7 July 2021) which is also effective 31 December 2021.
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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to Strengthen Non-Assurances Services and Fee-related Provisions of the Code
21 Oct 2021
ISCA issues EP 100 Exposure Draft to adopt IESBA’s final pronouncements on non-assurance services (NAS) and fees and revised SG provisions, SG410.27A and SG410.27B, applicable to audit clients that are listed entities. The revised SG provisions will incorporate several key recommendations arising from ISCA’s survey of audit committee members regarding matters which impact auditor independence when offering NAS.
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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to adopt IESBA’s Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers
20 Oct 2021
The proposed revisions to EP 100 provide guidance that supports ISQM 2, Engagement Quality Reviews in addressing the eligibility of an individual to serve in an engagement quality reviewer role.
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