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EP 100 Local News
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)
30 Nov 2021
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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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to Strengthen Non-Assurances Services and Fee-related Provisions of the Code
21 Oct 2021
ISCA issues EP 100 Exposure Draft to adopt IESBA’s final pronouncements on non-assurance services (NAS) and fees and revised SG provisions, SG410.27A and SG410.27B, applicable to audit clients that are listed entities. The revised SG provisions will incorporate several key recommendations arising from ISCA’s survey of audit committee members regarding matters which impact auditor independence when offering NAS.
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EP 100 Local News
ISCA Issues EP 100 Exposure Draft to adopt IESBA’s Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers
20 Oct 2021
The proposed revisions to EP 100 provide guidance that supports ISQM 2, Engagement Quality Reviews in addressing the eligibility of an individual to serve in an engagement quality reviewer role.
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EP 100 Local News
ISCA Comments on IESBA’s Proposed Quality Management-related Conforming Amendments to the Code
29 Sep 2021
ISCA Comments on IESBA’s Proposed Quality Management-related Conforming Amendments to the Code
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EP 100 Local News
ISCA Invites Comments on IESBA's Proposed Quality Management-related Conforming Amendments to the Code
06 Aug 2021
ISCA seeks comments on IESBA's Proposed Quality Management-related Conforming Amendments to the Code.
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EP 100 Local News
ISCA Issues EP 100 IG 4 (Revised), Clarification on Financial Institutions Considered as PIEs
19 Jul 2021
ISCA has issued EP 100 IG 4 (Revised) with an updated list of FIs which corresponds to the definition of a FI in EP 100 (Revised on 7 July 2021).
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EP 100 Local News
EP 100 (revised on 7 July 2021) – Expected to be Effective 31 December 2021
07 Jul 2021
ISCA has issued EP100 (revised on 7 July 2021) to adopt two IESBA’s Final Pronouncements.
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EP 100 Local News
ISCA Comments On IESBA’s Proposed Revisions To The Definitions Of Listed Entity And Public Interest Entity (“PIE”) In The Code
10 May 2021
ISCA supports the key proposals relating to definitions of listed entity and PIE. However, we have concerns regarding the requirement for firms to determine if additional entities should be treated as PIEs. We proposed for IESBA to consider requiring firms to (i) communicate to management and those charged with governance (“TCWG”) that they have the right to request for their entity to be treated as a PIE; and (ii) obtain concurrence of management and TCWG on whether their entity should be treated as a PIE and to provide recourse in the event of a disagreement.
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EP 100 Local News
EP 100 (Revised on 14 August 2020) – Effective 1 March 2021
26 Feb 2021
ISCA has issued EP 100 (revised 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 effective 1 March 2021. Early adoption is permitted.
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EP 100 Local News
ACRA Issues Changes to the Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities
26 Feb 2021
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.
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