The ISCA Technical Enquiry Service seeks to be as helpful as possible in providing technical clarification to its members on the above matters, but should not, as a matter of the Institute's policy, be taken as a substitute for professional judgement, independent research or professional advice. Members should submit their enquiries via the online ISCA Technical Enquiry Form.
Discuss your enquiry with senior accounting/finance/legal personnel in your organisation.
Discuss your enquiry with your independent auditors, if applicable. Where necessary, your independent auditors should seek the assistance of their technical advisors.
If, after consulting with your senior accounting/finance/legal personnel and independent auditors, you still need further clarification or guidance, please complete and submit the ISCA Technical Enquiry Form.
As a matter of policy, the Institute does not respond to the following enquiries:
Accounting and auditing requirements of jurisdictions outside of Singapore;
Providing advice on entity-specific and/or detailed fact-specific questions;
Suggesting the appropriate audit opinion to be given;
Acting as an arbitrator regarding any issue or dispute;
Assisting in research for student assignments;
Enquiries from non-members; and
Any enquiry which the Institute deems inappropriate to respond.
Note: Submission of an incomplete form will either result in a request for additional information or the enquiry not being answered. If you have any questions on how to fill out the ISCA Technical Enquiry Form or encounter any difficulty with submitting the electronic form, please email us at firstname.lastname@example.org.
The responses provided under the ISCA Technical Enquiry Service are given on a general basis and should not be taken as a substitute for professional judgement. Members should conduct further research or seek the professional advice of an accountant, auditor, consultant or other advisor about their enquiries where appropriate. The responses provided are the personal views of the authors and do not reflect the views of the Institute of Singapore Chartered Accountants. The Institute and its staff make no representations or warranties of any kind, express or implied, in relation to the responses and disclaim all liabilities for any claim, loss or damage of any kind, howsoever arising, in connection with or related to the responses, including any use of or reliance on the responses.