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ACRA Issues Changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities

ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 26 February 2021 to adopt the Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements issued by the International Ethics Standards Board for Accountants (IESBA). The changes will take effect from 1 March 2021. 

These changes mirror ISCA’s EP 100 (Revised on 14 August 2020) which was issued on 14 August 2020 to adopt the IESBA’s Final Pronouncements relating to the Restructured Code and Revisions to the Code Pertaining to the Offering and Accepting of Inducements. EP 100 (Revised on 14 August 2020) is also effective 1 March 2021.

Please click here for the EP 100 (revised on 14 August 2020).

 

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