ISCA Comment Letters

The ISCA Professional Standards Division monitors developments in the ethics landscape and issuance of new exposure drafts, consultation papers and proposed pronouncements by the International Ethics Standards Board for Accountants (IESBA) and other regulatory bodies like the Accounting and Corporate Regulatory Authority (ACRA). The following is a compendium of ISCA comment letters submitted to the IESBA and other regulatory bodies in response to their proposals. These responses encompass the views of different relevant stakeholders groups in Singapore affected by the proposals, which are gathered by ISCA via various outreach platforms.

Comment Letters to IESBA and Other Regulatory BodiesMonth of Submission
IESBA Proposed Quality Management-related Conforming Amendments to the CodeSep 21
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Stakeholder Questionnaire - Long Association Post-Implementation Review (LAPIR) (Phase 1) Jun 21
Consultation paper 
Comment Letter to IESBA 
  
IESBA Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the CodeMay 21
Exposure Draft 
Comment Letter to IESBA 
  
SGX RegCo Consultation on Enhancements to Enforcement and Whistleblowing FrameworksSep 20
Consultation paper 
Comment Letter to SGX RegCo 
  
IESBA Proposed Revisions to the Fee-Related Provisions of the CodeJun 20
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Revision to the Non-Assurance Services Provisions of the CodeJun 20
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality ReviewersMar 20
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional AccountantsOct 19
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)Jun 19
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Professional Skepticism – Meeting Public ExpectationsAug 18
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Strategy and Work Plan 2019-2023Jul 18
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2May 17
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public PracticeApr 17
Exposure Draft  
Comment Letter to IESBA 
  
IESBA Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming AmendmentsApr 17
Exposure Draft 
Comment Letter to IESBA 
  
MOF's and ACRA's Proposed Changes to the Companies Act, Limited Liability Partnerships Act and Accountants ActJan 17
Consultation Paper 
Comment Letter to MOF and ACRA 
  
IESBA Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit ClientJun 16
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Improving the Structure of the Code of Ethics for Professional Accountants— Phase 1Apr 16
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed  Revisions Pertaining to Safeguards in the Code - Phase 1Mar 16
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Responding to Non-Compliance with Laws and RegulationsSep 15 
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Changes to Part C of the Code Addressing Presentation of Information and Pressure to Breach the Fundamental PrinciplesApr 15
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Consultation Paper on Improving the Structure of the Code of Ethics for Professional AccountantsJan 15
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance ClientNov 14
Exposure Draft 
Comment Letter to IESBA 
  
IESBA Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit ClientAug 14
Exposure Draft 
Comment letter to IESBA 
  
IESBA Consultation Paper on the Proposed Strategy and Workplan 2014-2018
Feb 14
Consultation Paper 
Comment letter to IESBA 
  
Code of Professional Conduct and EthicsJan 14
Consultation Paper
 
Comment letter to ACRA