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Explore the 5 areas to advance digital transformation. Match your role from 12 possible digital superhero roles. Which one are you? Find out now!

ISCA Launches the “Difference Makers” Campaign To Position Chartered Accountants As Difference Makers. Find out more.

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COVID-19 Series

For latest news on COVID-19, please visit https://www.moh.gov.sg/covid-19

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COVID-19 News

Keep updated with our latest news related to COVID-19

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COVID-19 Resources

Find the resources and support available from ISCA

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eLearning Space

Learn on the go with eLearning and Live-Webinars

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Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

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IS Chartered Accountant Journal

Be in tune with timely updates and in-depth analysis of accounting and business issues.

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Business Insights

Keeping members and profession abreast of emerging trends & developments impacting the accountancy profession.

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Guide to Digital Journal

Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.

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Standards & Guidance

Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.

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Ethics Pronouncements

ACRA has issued changes to the ACRA Code to adopt two IESBA’s Final Pronouncements relating to the Revisions to Part 4B and Role & Mindset provisions. The changes will take effect from 31 December 2021. These changes mirror ISCA’s EP 100 (revised on 7 July 2021) which is also effective 31 December 2021.

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Financial Reporting Bulletins

ISCA issues FRB 9 Accounting Implications of the Interest Rate Benchmark Reform to share accounting considerations on specific matters to assist entities in their understanding of the accounting for financial instruments and hedge accounting which are affected by this transition to Singapore Overnight Rate Average in Singapore.

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FRG 3 & Illustrative Condensed Interim Financial Statements

ISCA issues FRG 3 Preparation of Interim Financial Statements under SFRS(I) 1-34 Interim Financial Reporting (in compliance with the SGX Listing Rule 705(3A)) and two sets of Illustrative Condensed Interim Financial Statements to assist issuers in understanding the implications of SGX Listing Rule 705(3A) and applying SFRS(I) 1-34’s requirements in their preparation of interim financial statements.

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Some Economics of Audit Market Reform

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This paper examines the competing independence hypothesis and expertise hypothesis that produce ambiguous theoretical relationships for audit quality-audit tenure, and independence-provision of non- assurance services. It then reviews whether empirical literature resolves these conundrums, and also the usefulness of joint auditing and empowering the audit committee to improve audit quality in the context of audit market reform.
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