Public Consultation

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. All responses should be sent to professionalstandards@isca.org.sg by the respective due dates as indicated below.

Exposure Drafts (EDs) / Consultation Papers (CPs)Published DateComments Due By
IESBA Proposed International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting – Clean Version

Explanatory Memorandum for IESSA and Other Revisions to the Code Relating to Sustainability Assurance and Reporting		1 February 2024 14 March 2024
(Closed)
   
IESBA Using the Work of an External Expert1 February 2024 14 March 2024
(Closed)
   
Proposed Changes to EP 100 – Technology-related Revisions to the Code30 October 2023 30 November 2023
(Closed)
   
Proposed Changes to EP 100 – Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code4 May 2023 14 June 2023
(Closed)
   
Proposed Changes to EP 100 – Revisions to the Code Relating to the Definition of Engagement Team and Group Audits4 May 2023 31 May 2023
(Closed)
   
IESBA Proposed Strategy and Work Plan, 2024-2027: Towards a More Sustainable Future: Advancing the Centrality of Ethics6 April 2023 5 May 2023
(Closed)
   
IESBA Proposed Revisions to the Code Addressing Tax Planning and Related Services20 February 2023 20 March 2023
(Closed)
   
IESBA Proposed Revisions to the Code Relating to the Definition of Engagement Team and Group Audits1 March 2022 29 March 2022
(Closed)
   
IESBA Proposed Technology-related Revisions to the Code21 February 2022 21 March 2022
(Closed)
   
Proposed Changes to EP 100 – Non-Assurances Services and Fee-related Provisions of the Code21 October 2021 2 December 2021
(Closed)
   
Proposed Changes to EP 100 – Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers20 October 2021 17 November 2021
(Closed)
   
IESBA Proposed Quality Management-related Conforming Amendments to the Code6 August 2021 7 September 2021
(Closed)
   
Proposed Changes to EP 100 Code of Professional Conduct and Ethics1 February 2021 12 March 2021
(Closed)
   
IESBA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code1 February 2021 1 March 2021
(Closed)
   
Proposed Changes to EP 100 Code of Professional Conduct and Ethics23 March 2020 23 April 2020
(Closed)
   
IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers3 February 2020 20 February 2020
(Closed)
   
IESBA Proposed Revisions to the Fee-Related Provisions of the Code30 January 2020 28 February 2020
(Closed)
   
IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code30 January 202028 February 2020
(Closed)
Comparison of NAS Provisions in the Extant Code to the NAS Exposure Draft - Mapping Table (for reference)    
   
IESBA Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants1 August 2019 30 August 2019
(Closed)
   
IESBA Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)29 April 2019 24 May 2019
(Closed)
   
Proposed Changes to EP 100 Addressing the Responding to Non-Compliance with Laws and Regulations 29 April 2019 24 May 2019
(Closed)
   
IESBA Professional Skepticism – Meeting Public Expectations20 June 2018 10 July 2018
(Closed)
   
IESBA Proposed Strategy and Work Plan 2019-2023 25 April 2018 30 May 2018
(Closed)
   
Proposed Changes to Certain Provisions of EP 100 Addressing the Long Association of Personnel with an Audit or Assurance Client    28 March 2018 15 May 2018
(Closed)
   
IESBA ED Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements 13 September 2017  12 October 2017
(Closed)
   
IESBA ED Proposed Application Material Relating to Professional Skepticism and Professional Judgment 12 May 2017  9 June 2017
(Closed)
   
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 26 January 2017  29 March 2017
(Closed)
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments 26 January 20171 March 2017
(Closed)
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice  26 January 2017 1 March 2017
(Closed)
   
IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client21 March 2016 8 April 2016
(Closed)
ISCA Accompanying Document for IESBA re-ED on Long Association  
   
IESBA ED on Improving the Structure of the Code of Ethics for Professional Accountants—Phase 1 *   22 January 2016 19 February 2016
(Closed)
IESBA Update- Restructuring the Code of Ethics For Professional Accountants (for reference)     
IESBA-Mapping-Table-Structure-of-Code-Exposure-Draft-Phase-1 (for reference)    
   
IESBA ED on Proposed Revisions Pertaining to Safeguards in the Code- Phase 1*  22 January 2016 19 February 2016
(Closed)
Exposure Draft- Proposed Revisions Pertaining to Safeguards in Code (Phase 1)- Mapping Table (for reference)     
   
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles1 December 2015 2 January 2016
(Closed)
   
ISCA Exposure Draft (ED) to the Code of Professional Conduct and Ethics 
14 October 201511 November 2015  (Closed)
Appendix 1- Basis for Conclusion for Changes to the Code Addressing Certain Non-Assurance Services Provisions for Audit and Assurance Clients (for reference) (for reference)   
   
IESBA re-exposure on an enhanced standard Responding to Non-Compliance with Laws and Regulations11 May 20158 June 2015
(Closed)
   
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental Principles1 December 20142 January 2015
(Closed)
   
IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional Accountants17 November 201415 December 2014 (Closed)
   
IESBA Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client26 August 201418 September 2014 (Closed)
   
IESBA Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Client29 May 201427 June 2014
(Closed)
   
IESBA Consultation Paper on the Proposed Strategy and Workplan 2014-201817 December 201317 January 2014 (Closed)