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ISCA Cares
Read more about how ISCA Cares has helped to support worthy and meaningful causes
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Become a member
Join us today to stay ahead in your professional development and career aspirations.
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Membership Renewal
All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.
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Professional Qualifications
Professional Qualifications to enhance skillset of existing accountants.
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Course Listing
View our full list of courses and bookmark your favourite courses to get quick access the next time.
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ISCA Career Growth Centre
Empowering you to achieve your career aspirations. Supporting you in your firm's employment needs.
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IS Chartered Accountant Journal
Be in tune with timely updates and in-depth analysis of accounting and business issues.
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Guide to Digital Journal
Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.
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Implementation Guidance
ISCA has issued EP 100 Implementation Guidance 5 (EP 100 IG 5) to assist audit firms with audit clients that are listed entities in fulfilling the requirements of revised paragraph SG410.27A of EP 100 (revised on 7 September 2022) which introduces a new concept of “audit-related services” (ARS). Amongst others, EP 100 IG 5 contains an illustrative example of the fee proportion computation required under the revised paragraph SG410.27A and a non-exhaustive list of common examples of ARS along with the rationale behind each example.
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ISCA Technical Bulletins
ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements (TB 1) Arising from the strong focus on climate globally and in Singapore, TB 1 provides guidance on climate-related risk considerations in financial reporting and audits of financial statements. It also includes an example of a Singapore entity in the transportation industry to illustrate how climate-related risks could affect how the principles of the financial reporting standards and auditing standards are applied.
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Financial Reporting Guidances
ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition Company (SPAC) Under SGX SPAC Listing Framework In recent years, SPACs have gained popularity as an alternative vehicle for a private company to achieve a stock exchange listing without going through its own initial public offering (IPO). Cognisant that the accounting of a SPAC transaction could be more complex than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4 (FRG 4) to provide guidance on key accounting considerations for SPACs under the SGX SPAC Listing Framework.
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About the Institute of Singapore Chartered Accountants
The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.
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