ISCA PAIB Framework

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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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ISCA PAIB FRAMEWORK

The ISCA PAIB framework provides an overview on the five key DNAs of a Professional Accountant in Business (PAIB). It serves as a guide to all PAIBs on the key areas of competency required depending on their proficiency levels.escription

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WHAT DOES EACH DNA REPRESENT

FUTURE FINANCE

Adaptable
Embrace technology to enhance efficiency in business processes

BUSINESS ACUMEN

Business savvy to effectively take on a business partnering role

PROFESSIONAL VALUES AND ETHICS

Strong ethical values
Act professionally and ethically at all times

TECHNICAL EXCELLENCE

Proficient in the knowledge and application of accounting and other professional standards

LEADERSHIP AND PERSONAL EMPOWERMENT

Ownership of one's own professional development through lifelong learning

PROFICIENCY LEVELS AND JOB ROLES

paib-job-roles

ISCA PAIB LEARNING ROADMAP

PAIB Learning Roadmap (FA and MA)

Recommended CPE Hours for PAIBs

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