-
EP 100 Technical Articles
ISCA Adopts IESBA's Restructured Code And Inducements Provisions
16 Apr 2021
Although the fundamental principles are unchanged, the Revised EP 100, effective 1 March 2021, is completely rewritten under a new structure.
-
EP 100 Technical Articles
ISCA's Inaugural Survey On Non-Assurance Services
08 Nov 2020
This article outlines findings from a survey of audit committee members to obtain views on matters concerning auditor independence when providing non-assurance services (NAS) to audit clients, and how to address NAS independence concerns.
-
EP 100 Technical Articles
Auditor Independence When Providing Non-Assurance Services: Findings from Survey of Audit Committee Members
21 Oct 2020
An online survey was sent to Singapore company directors to seek their views on matters concerning auditor independence when providing non-assurance services (NAS) to audit clients; and on certain ISCA recommendations to address NAS independence concerns.
-
EP 100 Technical Articles
Role And Mindset Expected Of Professional Accountants
06 Oct 2019
In July 2019, IESBA issued the Exposure Draft "Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants".
-
EP 100 Technical Articles
Singapore Journeys Towards NOCLAR Adoption
09 May 2019
ISCA has issued the NOCLAR Exposure Draft for public consultation, with the aim to provide guidance on NOCLAR implementation challenges and address other concerns.
-
EP 100 Technical Articles
Brave New World
11 Feb 2018
A look at the updated Code of Ethics for Professional Accountants, NOCLAR, and how auditor responsibilities are changing.
-
EP 100 Technical Articles
Responding to Non-Compliance with Laws and Regulations
08 Oct 2017
The IESBA pronouncement on Responding to Non-Compliance with Laws and Regulations is effective internationally from 15 July 2017.
-
EP 100 Technical Articles
New Global Whistleblowing Standard
06 Sep 2016
The standard expects accountants who are non-auditors to escalate internally to higher levels of authority if they encounter instances of actual or suspected non-compliance.
-
EP 200 Technical Articles, EP 100 Technical Articles
Holding True to the ISCA Oath
11 Aug 2016
ISCA members are required to comply with the ethics pronouncements (EPs) issued by ISCA
-
EP 100 Technical Articles
Towards More Ethical Business Practices
14 Apr 2016
The international movement towards more ethical business practices, and more guidance for professional accountants facing ethical dilemmas, is gaining momentum.