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EP 100 Technical Articles
Applying An Ethical Benchmark To Tax Planning (Part 3 of 3)
17 Jun 2025
We continue the discussion with illustrations of tax avoidance.
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EP 100 Technical Articles
Applying An Ethical Benchmark To Tax Planning (Part 2 Of 3)
03 Jun 2025
We next discuss the terms “tax evasion” and “tax avoidance”, which may be treated by the layman as synonymous and he may also use the two terms interchangeably. However, the activities pertaining to “tax avoidance” and “tax evasion” can lead to quite distinctively different consequences.
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EP 100 Technical Articles
Ethical Leadership In Accounting Firms
14 May 2025
In recent years, the accountancy profession has faced high-profile incidents linked to unethical behaviour in accounting firms. Recurring unethical behaviour in firms raises the broader issue of their culture and governance, and how these might impact ethical behaviour of professional accountants and their compliance with ethical standards.
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EP 100 Technical Articles
Applying An Ethical Benchmark To Tax Planning (Part 1 of 3)
06 May 2025
In this article, we will look at tax planning arrangements that are regarded as legitimate, where the taxpayer is doing no more than what the policymakers contemplated, in taking a lawful advantage of an exemption or relief provided for in the tax statute.
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EP 100 Technical Articles
Auditor Independence In A Group Audit (Part 2)
30 Apr 2024
ISCA’s Code of Professional Conduct and Ethics (EP 100 or the Code) revised on 30 August 2023 contains a new Section 405 which holistically addresses independence considerations in a group audit.
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EP 100 Technical Articles
Auditor Independence In A Group Audit (Part 1)
16 Apr 2024
ISCA’s Code of Professional Conduct and Ethics (EP 100 or the Code) was last revised on 30 August 2023 and became effective on 15 December 2023. EP 100 (revised on 30 August 2023) contains a new Section 405 which holistically addresses independence considerations in a group audit. The changes aim to align with SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors).
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EP 100 Technical Articles
Balancing Performance And Ethics
06 Sep 2023
Corporate governance and ethics play a fundamental role in driving the responsible actions of an organisation and its leaders and employees. Decision-makers have a big role to play to balance performance and ethics.
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EP 100 Technical Articles
Communication With TCWG Prior To Provision Of Non-Assurance Services
13 Jan 2023
ISCA’s Code Of Professional Conduct And Ethics (EP 100 or the Code) is modelled after the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA). EP 100 encourages regular communication between an audit firm (the firm) and those charged with governance (TCWG) of the audit client regarding relationships and other matters that might, in the firm’s opinion, reasonably bear on independence.
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EP 100 Technical Articles
Provision Of Non-Audit Services To Listed Entities
04 Nov 2022
On 7 September 2022, ISCA, through its Ethics Committee (EC), revised EP 100 to adopt four IESBA’s final pronouncements relating to (a) non-assurance services (NAS), (b) fees, (c) objectivity of an engagement quality reviewer and other appropriate reviewers, and (d) quality management-related conforming amendments.
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EP 100 Technical Articles
Shedding Light On Audit Vs Non-Audit Fees
24 Jun 2022
Auditor independence is a topic under constant scrutiny due to the potential impact on the quality of audit work carried out by the auditor. As such, questions arise if auditors provide non-audit services, or if non-audit fees exceed 50% of the audit fees. The availability of more relevant information from companies will frame issues in the right perspective and result in more informed decision making, for the benefit of all parties.
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