Public Consultation

ISCA actively undertakes public consultation with its members and stakeholders to gather feedback on matters such as proposals in international and local Exposure Drafts/Consultation Papers, adoption of international ethics code in Singapore and issuance of locally developed ethics pronouncements. All responses should be sent to professionalstandards@isca.org.sg by the respective due dates as indicated below.

Exposure Drafts (EDs) / Consultation Papers (CPs)Published DateComments Due By
IESBA Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits1 Mar 22 29 Mar 22
(Closed)
   
IESBA Proposed Technology-related Revisions to the Code21 Feb 22 21 Mar 22
(Closed)
   
Proposed Changes to EP 100 – Non-Assurances Services and Fee-related Provisions of the Code21 Oct 21 2 Dec 21
(Closed)
   
Proposed Changes to EP 100 – Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers20 Oct 21 17 Nov 21
(Closed)
   
IESBA Proposed Quality Management-related Conforming Amendments to the Code6 Aug 21 7 Sep 21
(Closed)
   
Proposed Changes to EP 100 Code of Professional Conduct and Ethics1 Feb 21 12 Mar 21
(Closed)
   
IESBA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code1 Feb 21 1 Mar 21
(Closed)
   
Proposed Changes to EP 100 Code of Professional Conduct and Ethics23 Mar 20 23 Apr 20
(Closed)
   
IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers3 Feb 20 20 Feb 20
(Closed)
   
IESBA Proposed Revisions to the Fee-Related Provisions of the Code30 Jan 20 28 Feb 20
(Closed)
   
IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code30 Jan 2028 Feb 20
(Closed)
Comparison of NAS Provisions in the Extant Code to the NAS Exposure Draft - Mapping Table (for reference)    
   
IESBA Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants1 Aug 19 30 Aug 19
(Closed)
   
IESBA Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)29 Apr 19 24 May 19
(Closed)
   
Proposed Changes to EP 100 Addressing the Responding to Non-Compliance with Laws and Regulations 29 Apr 19 24 May 19
(Closed)
   
IESBA Professional Skepticism – Meeting Public Expectations20 Jun 18 10 Jul 18 (Closed)
   
IESBA Proposed Strategy and Work Plan 2019-2023 25 Apr 18 30 May 18 (Closed)
   
Proposed Changes to Certain Provisions of EP 100 Addressing the Long Association of Personnel with an Audit or Assurance Client    28 Mar 18 15 May 18 (Closed)
   
IESBA ED Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements 13 Sep 17  12 Oct 17 (Closed)
   
IESBA ED Proposed Application Material Relating to Professional Skepticism and Professional Judgment 12 May 17  9 Jun 17 (Closed)
   
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 26 Jan 17  29 Mar 17 (Closed)
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments 26 Jan 171 Mar 17  (Closed)
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice  26 Jan 17 1 Mar 17  (Closed)
   
IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client21 Mar 16 8 Apr 16  (Closed)
ISCA Accompanying Document for IESBA re-ED on Long Association  
   
IESBA ED on Improving the Structure of the Code of Ethics for Professional Accountants—Phase 1 *   22 Jan 16 19 Feb 16  (Closed)
IESBA Update- Restructuring the Code of Ethics For Professional Accountants (for reference)     
IESBA-Mapping-Table-Structure-of-Code-Exposure-Draft-Phase-1 (for reference)    
   
IESBA ED on Proposed Revisions Pertaining to Safeguards in the Code- Phase 1*  22 Jan 16 19 Feb 16  (Closed)  
Exposure Draft- Proposed Revisions Pertaining to Safeguards in Code (Phase 1)- Mapping Table (for reference)     
   
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles1 Dec 15 2 Jan 16  (Closed)
   
ISCA Exposure Draft (ED) to the Code of Professional Conduct and Ethics 
14 Oct 1511 Nov 15  (Closed)
Appendix 1- Basis for Conclusion for Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (for reference) (for reference)   
   
IESBA re-exposure on an enhanced standard Responding to Non-Compliance with Laws and Regulations11 May 158 Jun 15 (Closed)
   
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles1 Dec 142 Jan 15 (Closed)
   
IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants17 Nov 1415 Dec 14 (Closed)
   
IESBA Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client26 Aug 1418 Sep 14 (Closed)
   
IESBA Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Client29 May 1427 Jun 14 (Closed)
   
IESBA Consultation Paper on the Proposed Strategy and Workplan 2014-201817 Dec 1317 Jan 14 (Closed)