ISCA Technical Bulletins



In view of the wide-ranging implications arising from Environmental, Social, and Governance (ESG) considerations, the ISCA Auditing and Assurance Standards Committee (AASC) and Financial Reporting Committee (FRC) have formed a joint ESG working group (AASC-FRC ESG WG) to support the profession in dealing with implications relating to financial reporting and auditing in Singapore.


About the ISCA AASC-FRC ESG Working Group

The AASC-FRC ESG WG is co-chaired by both Chairs of the AASC and FRC and come under the purview of both committees. The Working Group comprises audit practitioners, professional accountants in business and ACRA representatives. 


Hans Koopmans (Co-Chairman)
Reinhard Klemmer (Co-Chairman)

Bong Yap Kim

Pamela Fan

Kuldip Gill

Kok Moi Lre

Sue Lightfoot

Lim Ju May

Ng Choon Kiat

Ng Kian Hui

Ken Ong

Ghamazy Rashid

Tan Yong Choo


ISCA Professional Standards Division






Issuance Date


Addressing Climate-Related Risks in Financial Statements and Audits of such Financial Statements


28 October 2022