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ISCA Issues EP 100 Implementation Guidance Covering Provision of Non-assurance Services to an Audit or Assurance Client

The Institute of Singapore Chartered Accountants (ISCA) issued Ethics Pronouncement (EP) 100, Code of Professional Conduct and Ethics, in November 2015. 

With the objective of supporting the accountancy profession to implement the requirements in EP 100, in particular the acknowledgement of management responsibility for non-assurance services by client management when public accountants provide non-assurance services to audit or assurance clients, ISCA has developed EP 100 Implementation Guidance (IG) 1 – Pro-Forma Paragraphs for Client Management to Acknowledge Its Responsibility for Non-Assurance Services.

The pro-forma paragraphs in EP 100 IG 1 may be included in (1) the audit engagement letter or (2) the separate stand-alone engagement letter for NAS.


Please click here for EP 100 IG 1