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    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 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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    HOW TO BE A SAFE INTERNET USER

    Every Internet site in the world is facing the growing issue of fraudulent usage of information, and we want to work with members around the world to stop this practice. Please keep reading to learn more about the warning signs and what you can do.

    Spam email is such a common occurrence today that you may think you know what to look for. But there are two types of email scams – what's known as 'phishing' and 'spoofing' – that can be more difficult to identify. Both practices concern fraudulent email where the 'from address' has been forged to make it appear as if it came from somewhere, or someone, other than the actual source. Below are the warning signs to look for:

    What's 'phishing' all about - and how do I spot it?
    Phishing emails are used to fraudulently obtain personal identification and account information. They can also be used to lure the recipient into downloading malicious software. The message will often suggest there are issues with the recipient's account that requires immediate attention. A link will also be provided to a spoof website where the recipient will be asked to provide personal/account information or download malicious software. Monster will never ask you to download software in order to access your account or use our services.

    How is it different than 'spoofing'?
    Spoof emails often include a fraudulent promotional materials and/or the invitation to serve as a go-between for payment processing or money transfers. This scam is primarily directed at a general audience, but it can also reach ISCA members. Like with phishing emails, the sender's address is often disguised.

    What’s 'vishing' all about – and how do I spot it?
    While phishing is typically carried out via email, scam artists may also attempt to facilitate a variety of scams using the telephone. Commonly referred to as voice mail and SMS (short message service) phishing (vishing/smishing), these scams are commonly carried out through automated systems that will leave you a voice or text message requesting personally identifiable or account information. Often times, the call will come from an unidentifiable number or one issued by a Voice Over IP (VoIP) company.

    Consumer Advice: How to Avoid Phishing Scams
    The number and sophistication of phishing scams sent out to consumers is continuing to increase dramatically. While online banking and e-commerce is very safe, as a general rule you should be careful about giving out your personal financial information over the Internet. The Anti-Phishing Working Group has compiled a list of recommendations that you can use to avoid becoming a victim of these scams.

    • Be suspicious of any email with urgent requests for personal financial information
    • Phishers typically include upsetting or exciting (but false) statements in their emails to get people to react immediately
    • They typically ask for information such as usernames, passwords, credit card numbers, social security numbers, date of birth, etc.
    • Don't use the links in an email, instant message, or chat to get to any web page if you suspect the message might not be authentic
    • Instead, call the company on the telephone, or log onto the website directly by typing in the Web address in your browser
    • You should only communicate information such as credit card numbers or account information via a secure website or the telephone
    • Always ensure that you're using a secure website when submitting credit card or other sensitive information via your Web browser
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