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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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EP 100 Local News
ISCA Comments on IESBA’s Exposure Draft on Proposed International Ethics Standards for Sustainability Assurance
16 May 2024
ISCA supports the proposed International Ethics Standards for Sustainability Assurance (IESSA) as a common set of ethics and independence standards for use by all SAPs. The IESSA is included in a new Part 5 of the Code to be framework neutral and profession-agnostic and equivalent to the standards which currently apply to financial statement audits. The goal of these standards is to mitigate greenwashing and elevate the quality of sustainability information, thereby fostering greater public and institutional trust in sustainability reporting and assurance.
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EP 100 Local News
ISCA Comments on IESBA’s Exposure Draft on Using the Work of an External Expert
16 May 2024
ISCA supports the proposed ethical framework to guide professional accountants (PAs) and sustainability assurance practitioners (SAPs) in evaluating whether an external expert has the necessary competence, capabilities and objectivity in order for PAs and SAPs to use their work for the intended purposes.
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EP 100 Local News
ISCA Invites Comments on IESBA's Exposure Drafts on Proposed Ethics Standards for Sustainability Reporting and Assurance
01 Feb 2024
ISCA seeks comments on two Exposure Drafts (EDs) issued by the International Ethics Standards Board for Accountants (IESBA): (1) International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) ED, which includes revisions to the existing Code related to sustainability reporting; and (2) Using the Work of an External Expert ED. Please send your comments on the EDs to professionalstandards@isca.org.sg by 14 March 2024.
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EP 100 Local News
ACRA Issues Changes To Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities Effective 15 December 2023
15 Nov 2023
ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 15 November 2023 to adopt IESBA’s final pronouncement, Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.
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