-
EP 100 Local News
ISCA Comments on IESBA’s Proposed Revisions to the Code Addressing Tax Planning and Related Services
10 May 2023
ISCA comments on IESBA’s Proposed Revisions to the Code Addressing Tax Planning and Related Services.
-
EP 100 Local News
ISCA Issues EP 100 Exposure Drafts on Group Audits and Public Interest Entities
03 May 2023
ISCA issues two Exposure Drafts – Proposed Changes to EP 100 Code of Professional Conduct and Ethics (EP 100 EDs) for public consultation.
-
EP 100 Local News
ISCA Invites Comments on IESBA's Consultation Paper Proposed Strategy and Work Plan, 2024-2027
06 Apr 2023
ISCA seeks comments on IESBA’s Consultation Paper, Proposed Strategy and Work Plan, 2024-2027: Towards a More Sustainable Future: Advancing the Centrality of Ethics.
-
EP 100 Local News
Fireside Chat on Ethics Standard on Sustainability Assurance and Reporting
06 Apr 2023
ISCA is proud to have hosted the International Ethics Standards Board for Accountants (IESBA) Sustainability Roundtable at ISCA House on 3 April 2023. After the roundtable, Ms Eng Chin Chin, ISCA Ethics Committee Chairperson, engaged Mr Mark Babington, IESBA Member and IESBA Sustainability Working Group Chair, in a fireside chat on the development of a set of ethics and independence standards for sustainability reporting and assurance. Watch a video of that conversation here https://youtu.be/LM72xkxQN2Y.
-
EP 100 Local News
ISCA Invites Comments on IESBA's Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services
20 Feb 2023
ISCA seeks comments on IESBA's Exposure Draft (ED), Proposed Revisions to the Code Addressing Tax Planning and Related Services.
-
EP 100 Local News
ACRA Issues Changes to ACRA Code Effective 15 December 2022
09 Dec 2022
ACRA has issued changes to the ACRA Code to adopt four IESBA’s final pronouncements relating to non-assurance services, fees, objectivity of an engagement quality reviewer and other appropriate reviewers, and quality management-related conforming amendments. These changes mirror ISCA’s EP 100 (revised on 7 September 2022) which is also effective 15 December 2022.
-
EP 100 Local News
EP 100 IG 5 – Frequently Asked Questions on Provision of Non-Audit Services to Listed Entities
21 Oct 2022
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.
-
EP 100 Local News
EP 100 (revised on 7 September 2022) – Expected to be Effective 15 December 2022
07 Sep 2022
ISCA issued EP 100 (revised on 7 September 2022) to adopt four IESBA’s final pronouncements relating to non-assurance services, fees, objectivity of an engagement quality reviewer and other appropriate reviewers, and quality management-related conforming amendments. EP 100 (revised on 7 September 2022) also replaces extant paragraph SG410.4A with revised paragraph SG410.27A, applicable to audit clients that are listed entities, and includes a new term, “audit-related services”, in the Glossary.
-
EP 100 Local News
ISCA Comments on IESBA’s Proposed Technology-related Revisions to the Code
16 Jun 2022
ISCA comments on IESBA’s Proposed Technology-related Revisions to the Code.
-
EP 100 Local News
ISCA Comments on IESBA’s Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits
30 May 2022
ISCA comments on IESBA’s Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits