Ethics (EP 100)

All ISCA members must adhere to EP 100 Code of Professional Conduct and Ethics. EP 100 is modelled after the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC). It also encompasses any SG provisions included in the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities issued by the Accounting and Corporate Regulatory Authority (ACRA).

Due Process

How we set standards and contribute to international standards

Ethics Pronouncements

Find out about the Codes governing professional conduct of accountants!

Implementation Guidance

Your one stop destination to access Institute-issued implementation guidances!


Enter here for technical articles, case studies and videos and animated series on ethics!

News & events

Keep yourself updated about key developments on the ethics front!

Open for comments

Read about proposed changes to the Code of Ethics and our views on them!

Thought leadership

Read about what ISCA is advocating to the accountancy profession on developments in ethics and independence.