.png?sfvrsn=dd675fd5_2)
-(1).png?sfvrsn=db949de5_0)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
ISCA Comment Letters
The ISCA Professional Standards Division monitors developments in the ethics landscape and issuance of new exposure drafts, consultation papers and proposed pronouncements by the International Ethics Standards Board for Accountants (IESBA) and other regulatory bodies like the Accounting and Corporate Regulatory Authority (ACRA). The following is a compendium of ISCA comment letters submitted to the IESBA and other regulatory bodies in response to their proposals. These responses encompass the views of different relevant stakeholders groups in Singapore affected by the proposals, which are gathered by ISCA via various outreach platforms.
| Comment Letters to IESBA and Other Regulatory Bodies | Month of Submission |
| IESBA Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting | May 24 |
| Exposure Draft | |
| Explanatory Memorandum | |
| Comment Letter to IESBA | |
| IESBA Using the Work of an External Expert | Apr 24 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Strategy and Work Plan, 2024-2027: Towards a More Sustainable Future: Advancing the Centrality of Ethics | Jul 23 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to the Code Addressing Tax Planning and Related Services | May 23 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Technology-related Revisions to the Code | Jun 22 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits | May 22 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Quality Management-related Conforming Amendments to the Code | Sep 21 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Stakeholder Questionnaire - Long Association Post-Implementation Review (LAPIR) (Phase 1) | Jun 21 |
| Consultation paper | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code | May 21 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| SGX RegCo Consultation on Enhancements to Enforcement and Whistleblowing Frameworks | Sep 20 |
| Consultation paper | |
| Comment Letter to SGX RegCo | |
| IESBA Proposed Revisions to the Fee-Related Provisions of the Code | Jun 20 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revision to the Non-Assurance Services Provisions of the Code | Jun 20 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers | Mar 20 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants | Oct 19 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised) | Jun 19 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Professional Skepticism – Meeting Public Expectations | Aug 18 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Strategy and Work Plan 2019-2023 | Jul 18 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 | May 17 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice | Apr 17 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments | Apr 17 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| MOF's and ACRA's Proposed Changes to the Companies Act, Limited Liability Partnerships Act and Accountants Act | Jan 17 |
| Consultation Paper | |
| Comment Letter to MOF and ACRA | |
| IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client | Jun 16 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Improving the Structure of the Code of Ethics for Professional Accountants— Phase 1 | Apr 16 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 | Mar 16 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Responding to Non-Compliance with Laws and Regulations | Sep 15 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles | Apr 15 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants | Jan 15 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client | Nov 14 |
| Exposure Draft | |
| Comment Letter to IESBA | |
| IESBA Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Client | Aug 14 |
| Exposure Draft | |
| Comment letter to IESBA | |
| IESBA Consultation Paper on the Proposed Strategy and Workplan 2014-2018 | Feb 14 |
| Consultation Paper | |
| Comment letter to IESBA | |
| Code of Professional Conduct and Ethics | Jan 14 |
| Consultation Paper | |
| Comment letter to ACRA |