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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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EP 100 Technical Articles
ISCA Adopts IESBA's Restructured Code And Inducements Provisions
16 Apr 2021
Although the fundamental principles are unchanged, the Revised EP 100, effective 1 March 2021, is completely rewritten under a new structure.
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EP 100 Technical Articles
ISCA's Inaugural Survey On Non-Assurance Services
08 Nov 2020
This article outlines findings from a survey of audit committee members to obtain views on matters concerning auditor independence when providing non-assurance services (NAS) to audit clients, and how to address NAS independence concerns.
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EP 100 Technical Articles
Auditor Independence When Providing Non-Assurance Services: Findings from Survey of Audit Committee Members
21 Oct 2020
An online survey was sent to Singapore company directors to seek their views on matters concerning auditor independence when providing non-assurance services (NAS) to audit clients; and on certain ISCA recommendations to address NAS independence concerns.
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EP 100 Technical Articles
Role And Mindset Expected Of Professional Accountants
06 Oct 2019
In July 2019, IESBA issued the Exposure Draft "Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants".
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EP 100 Technical Articles
Singapore Journeys Towards NOCLAR Adoption
09 May 2019
ISCA has issued the NOCLAR Exposure Draft for public consultation, with the aim to provide guidance on NOCLAR implementation challenges and address other concerns.
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EP 100 Technical Articles
Brave New World
11 Feb 2018
A look at the updated Code of Ethics for Professional Accountants, NOCLAR, and how auditor responsibilities are changing.
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