Content Item

Join us at the ISCA Budget & Tax Conference 2022 to get the latest budget update, tax implications and hear the experts’ exciting exchanges on Budget 2022 on the red dot! Enjoy early bird savings from now till 14 Feb 2022! Register now!

2022 Membership Renewal, click here to renew your membership

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.

My Profile

COVID-19 Series

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

Learn more

COVID-19 News

Keep updated with our latest news related to COVID-19

Learn More

COVID-19 Resources

Find the resources and support available from ISCA

Learn More

eLearning Space

Learn on the go with eLearning and Live-Webinars

Learn More

Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

Learn more

IS Chartered Accountant Journal

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

Learn More

Business Insights

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

Learn More

Guide to Digital Journal

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

Learn More

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.

Learn more

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.

Learn More

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.

Learn More

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.

Learn More

Share the Page

On 15 December 2015, the Accounting and Corporate Regulatory Authority (ACRA) issued its Audit Practice Bulletin (Bulletin) on the audits of group financial statements. Over the past few years, deficiencies in complying with Singapore Standard on Auditing (SSA) 600 Special Considerations – Audits of Group Financial Statements (including the work of Component Auditors) were repeatedly noted in ACRA’s Practice Monitoring Programme.
Please click here for full publication.

Indicate Your Interest and we will be in touch.

Salutation

Last Name

First Name

Contact Number

Email Address

Please indicate how you heard of ISCA FFA Qualification.

ISCA Emails

ISCA Insights

ISCA Social Media (Facebook, LinkedIn, etc)

ISCA Events (Information Sessions, Conferences, Courses, etc)

Web Search

Word of Mouth (Friends, Colleagues)

Other...

By submitting this form, you agree to the ISCA Privacy and Data Protection Policy and that ISCA may collect, use and/or disclose your personal data for matters relating to the ISCA FFAQ.