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).

ACRA issues changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities

12 Mar 2020

ACRA has on 13 March 2020 issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) to incorporate the pronouncement on Responding to Non-Compliance with Laws and Regulations (the NOCLAR Pronouncement) issued by International Ethics Standards Board for Accountants (IESBA) and consequential amendments to certain sections of the ACRA Code. The changes will take effect from 1 April 2020.

ISCA Invites Comments on IESBA's Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers

02 Feb 2020

ISCA seeks comments on IESBA's Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers.

ISCA Invites Comments on IESBA's Proposed Revisions to the Fee-Related Provisions of the Code

29 Jan 2020

ISCA seeks comments on IESBA's Proposed Revisions to the Fee-Related Provisions of the Code.

ISCA Invites Comments on IESBA's Proposed Revisions to the Non-Assurance Services Provisions of the Code

29 Jan 2020

ISCA seeks comments on IESBA's Proposed Revisions to the Non-Assurance Services Provisions of the Code.

Financial Institutions that are not Public Interest Entities under ISCA EP 100 and ACRA Code

21 Jan 2020

Financial institutions (“FIs”), as defined in ISCA EP 100, are public interest entities (“PIEs”).

ISCA Issues Ethics Pronouncement 100 Implementation Guidance 3 (EP 100 IG 3) Frequently Asked Questions on Responding to Non-Compliance with Laws and Regulations

01 Jan 2020

EP 100 IG 3 provides guidance to address the concerns that professional accountants may face when adopting the NOCLAR Pronouncement in EP 100, which is expected to be effective as of 1 April 2020.

EP 100 Amendments – Expected to be Effective 1 April 2020

10 Dec 2019

EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).

Rotation Requirements for Engagement Partners on Audits of SGX Listed Companies

12 Aug 2019

As part of the changes, the cooling-off period for engagement partners (EPs) of public interest entity (PIE) audit clients is increased from 2 years to 5 years while the time-on period remains unchanged at 7 years.

ISCA Invites Comments on Exposure Draft on Proposed Changes to EP 100 - Responding to Non-Compliance with Laws and Regulations

28 Apr 2019