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EP 100 Local News
ISCA Invites Comments on IESBA's Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
28 Apr 2019
ISCA seeks comments on IESBA's Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised).
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EP 100 Local News
ACRA Audit Practice Bulletin No. 3 of 2018
18 Dec 2018
This Audit Practice Bulletin issued by the Accounting and Corporate Regulatory Authority on 14 December 2018 discusses some of the past disciplinary cases against public accountants and aims to raise awareness of important issues concerning inappropriate and unacceptable professional conduct.
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EP 100 Local News
EP 100 Amendments –Effective 15 December 2018
05 Dec 2018
EP 100 was updated by ISCA on 14 August 2018 to reflect the changes to the provisions on long association of senior personnel with an audit or assurance client. The provisions deal with familiarity and self-interest threats created when the firm uses the same senior personnel on an audit or assurance engagement over a long period of time.
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EP 100 Local News
ACRA issues Changes to the Code of Professional Conduct and Ethics (the Code)
05 Dec 2018
ACRA has today issued changes to the Code of Professional Conduct and Ethics (the Code) for public accountants and accounting entities relating to long association of personnel with an audit or assurance client.
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EP 100 Local News
EP 100 Amendments – Expected to be Effective 15 December 2018
13 Aug 2018
EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA). All ISCA members are required to comply to EP 100 and failure to observe the EP 100 may result in disciplinary action.
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EP 100 Local News
ISCA Invites Comments on Exposure Draft on Proposed Changes to Certain Provisions of EP 100 Addressing the Long Association of Personnel with an Audit or Assurance Client
27 Mar 2018
The provisions on long association of senior personnel with an audit or assurance client in EP 100 (Long Association provisions) deal with familiarity and self-interest threats created when the firm uses the same senior personnel on an audit or assurance engagement over a long period of time.
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EP 100 Local News
ISCA Issues Ethics Pronouncement 100 Implementation Guidance 2 (EP 100 IG 2) – Frequently Asked Questions on Key Audit Partners
13 Mar 2018