Open for comments
Being the national accountancy body, ISCA aims to be the voice for the Singapore accountancy profession at the international stage. Leveraging on the expertise of the ISCA Ethics Committee and the ISCA Professional Standards Division, ISCA takes a leading role to advocate the views and proposals of the accountancy profession in Singapore. In tandem with the advocacy initiatives, ISCA actively listens to and seeks views from key stakeholder groups on both international and local proposals and pronouncements.
All responses should be sent to firstname.lastname@example.org by the respective due dates as indicated below.
|Exposure Drafts (EDs) / Consultation Papers (CPs)||Published Date||Comments Due By|
|Proposed Changes to EP 100 – Revisions to the Code Relating to the Definition of Engagement Team and Group Audits||4 May 2023||31 May 2023|
|Proposed Changes to EP 100 – Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code||4 May 2023||14 June 2023|
Public Consultation - Completed
ISCA actively undertakes public consultation with its members and stakeholders to gather feedback on matters such as proposals in international and local Exposure Drafts/Consultation Papers, adoption of international ethics code in Singapore and issuance of locally developed ethics pronouncements.
ISCA Comment Letters
The ISCA Professional Standards Division monitors developments in the ethics landscape and issuance of new exposure drafts, consultation papers and proposed pronouncements by the International Ethics Standards Board for Accountants (IESBA) and other regulatory bodies like the Accounting and Corporate Regulatory Authority (ACRA). The following is a compendium of ISCA comment letters submitted to the IESBA and other regulatory bodies in response to their proposals. These responses encompass the views of different relevant stakeholders groups in Singapore affected by the proposals, which are gathered by ISCA via various outreach platforms.