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ACRA issues changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities and Effective Date of EP 100 (revised on 7 July 2021)

(1) ACRA issues changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities 


(2) Effective Date of EP 100 (revised on 7 July 2021)

ACRA has issued changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities (the ACRA Code) on 30 November 2021 to adopt two final pronouncements issued by the International Ethics Standards Board for Accountants (IESBA): 

  • Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised) (Revisions to Part 4B); and
  • Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants (Role & Mindset).

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.

Please click here for the EP 100 (revised on 7 July 2021).


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