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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to Adopt the IESBA’s External Experts and Sustainability-related Standards
11 Nov 2025
ISCA issues the Exposure Draft – Proposed Changes to EP 100 Code of Professional Conduct and Ethics (EP 100 ED) for public consultation to adopt two IESBA final pronouncements (FPs) (1) Revisions to the Code Addressing Using the Work of an External Expert (Experts FP); and (2) International Ethics Standards for Sustainability Assurance (including International Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting (IESSA FP).
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EP 100 Local News
ISCA Issues EP 100 IG 2 (Revised 2025) Frequently Asked Questions on Key Audit Partners
04 Jul 2025
ISCA has issued EP 100 IG 2 (Revised 2025) to clarify on the rotation rules for key audit partners (KAPs) in EP 100 (revised on 20 March 2025).
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EP 100 Local News
ISCA Comments on IESBA’s Consultation Paper on Collective Investment Vehicles and Pension Funds
30 Jun 2025
Collective investment vehicles and pension funds (collectively referred to as “Investment Schemes”) are inherently complex with significant differences in regulatory landscapes, legal structures and market practices across jurisdictions. Hence, we expressed the view that introducing a new term “Connected Party” to address a limited scenario with respect to the audit of Investment Schemes appears unnecessary or inconsistent with the broader objectives of a global code.
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EP 100 Local News
ACRA Issues Changes to ACRA Code Effective 1 July 2025
23 May 2025
ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 22 May 2025 to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services.
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EP 100 Local News
ISCA Invites Comments on IESBA’s Consultation Paper on Collective Investment Vehicles and Pension Funds
02 Apr 2025
The IESBA’s Consultation Paper seeks views on whether revisions to the International Independence Standards are necessary to address the independence of auditors when they carry out audits of collective investment vehicles and pension funds. Please send your comments to professionalstandards@isca.org.sg by 2 May 2025.
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EP 100 Local News
EP 100 (revised on 20 March 2025) – Expected to be Effective 1 July 2025
20 Mar 2025
ISCA has issued EP 100 (revised on 20 March 2025) to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (Tax Planning FP). EP 100 (revised on 20 March 2025) is expected to be effective 1 July 2025.
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EP 100 Local News
ACRA Issues Changes to ACRA Code Effective 15 December 2024
12 Dec 2024
ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) to adopt two IESBA final pronouncements, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and Technology-related Revisions to the Code. For purposes of local adaptation, the SG definition of “public interest entity” (PIE) in the Glossary of the ACRA Code was revised to clarify on the entities that would be considered as PIEs locally. These changes are aligned with ISCA’s EP 100 (revised on 8 August 2024) which is also effective 15 December 2024.
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EP 100 Local News
ISCA Issues EP 100 IG 4 (Revised 2024) Clarification on Public Interest Entities in Singapore
12 Dec 2024
ISCA has issued EP 100 IG 4 (Revised 2024) Clarification on Public Interest Entities in Singapore to clarify on entities, including financial institutions, that would be considered as public interest entities (PIEs) in Singapore.
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EP 100 Local News
ISCA Invites Comments on EP 100 Exposure Draft to Adopt IESBA's Revisions to the Code Addressing Tax Planning and Related Services
12 Nov 2024
ISCA invites comments on EP 100 Exposure Draft to adopt the IESBA’s final pronouncement (FP), Revisions to the Code Addressing Tax Planning and Related Services, with a proposed effective date of 1 July 2025. The FP proposes two new sections to EP 100 to guide professional accountants in performing tax planning activities for employing organisations or providing tax planning services to clients. Please send your comments to professionalstandards@isca.org.sg by 10 December 2024.
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EP 100 Local News
EP 100 (revised on 8 August 2024) – Expected to be Effective 15 December 2024
08 Aug 2024
ISCA has issued EP 100 (revised on 8 August 2024) to adopt two IESBA final pronouncements, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and Technology-related Revisions to the Code. For purposes of local adaptation, the SG definition of “public interest entity” (PIE) in the Glossary of EP 100 was revised to clarify on the entities that would be considered as PIEs locally.
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