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STANDARDS & GUIDANCE

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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IMPLEMENTATION GUIDANCE

ISCA has issued EP 100 Implementation Guidance 5 (EP 100 IG 5) to assist audit
firms with audit clients that are listed entities in fulfilling the requirements
of revised paragraph SG410.27A of EP 100 (revised on 7 September 2022) which
introduces a new concept of “audit-related services” (ARS). Amongst others, EP
100 IG 5 contains an illustrative example of the fee proportion computation
required under the revised paragraph SG410.27A and a non-exhaustive list of
common examples of ARS along with the rationale behind each example.

Learn More


ISCA TECHNICAL BULLETINS

ISCA Issues Technical Bulletin 1 Addressing Climate-Related Risks in Financial
Statements and Audits of such Financial Statements (TB 1) Arising from the
strong focus on climate globally and in Singapore, TB 1 provides guidance on
climate-related risk considerations in financial reporting and audits of
financial statements. It also includes an example of a Singapore entity in the
transportation industry to illustrate how climate-related risks could affect how
the principles of the financial reporting standards and auditing standards are
applied.

Learn More


FINANCIAL REPORTING GUIDANCES

ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition
Company (SPAC) Under SGX SPAC Listing Framework In recent years, SPACs have
gained popularity as an alternative vehicle for a private company to achieve a
stock exchange listing without going through its own initial public offering
(IPO). Cognisant that the accounting of a SPAC transaction could be more complex
than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4
(FRG 4) to provide guidance on key accounting considerations for SPACs under the
SGX SPAC Listing Framework.

Learn More


ABOUT US

About the Institute of Singapore Chartered Accountants

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 * About the Institute of Singapore Chartered Accountants
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 * Invitation to Quote
 * List of Contacts
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 * Our Core Values
 * About Our Brand
 * The Council
 * Management
 * ISCA Committees
 * Annual General Meeting
 * Annual Report
 * Half Yearly Unaudited Financial Results (Jun 2022)
 * Public Interest
 * ISCA Constitution and rules
 * International Recognition

 * Speeches
 * Media Releases


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 * Be a Volunteer!
 * VCF-Funded Training/Courses
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ABOUT THE INSTITUTE OF SINGAPORE CHARTERED ACCOUNTANTS

The Institute of Singapore Chartered Accountants (ISCA) is the national
accountancy body of Singapore.

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NEWSROOM

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WELCOME TO THE FUTURE OF ACCOUNTANCY

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Practice
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TRENDING

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USER GUIDE TO A SEAMLESS LEARNING EXPERIENCE

Enhanced with a modern and intuitive user interface, modular learning and ease
of tracking CPE hours, members can look forward to more online learning
offerings and video playbacks, all housed under one learning hub.

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DIGITAL LEARNING GUIDE

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ISCA CORPORATE MEMBERSHIP

Widen your network through exclusive events and access opportunities that
connect you with our over 33,000 ISCA members and partner organisations. Sign up
before 31 December 2022 to enjoy exclusive launch promotion at $650!

Find Out More!


ENHANCE YOUR COMPETENCIES WITH A PROFESSIONAL CERTIFICATE IN BUSINESS ACCOUNTING

Join info session
14.00
CPE Hours
Live Webinar


IT036CV: EXCEL MACROS 1 & 2: EXCEL MACROS WORKSHOP (LIVE WEBINAR)

Sessions: 29 Dec 2022 9:00 AM-5:00 PM Trainers: Zaid Ismail

CPE Category: Category 5: Information Technology

 * Infocomm


3.50
CPE Hours
Live Webinar


A290V: ADVANCED LEVEL ISSUES IN CONSOLIDATIONNEW

Sessions: 29 Dec 2022 9:00 AM-12:30 PM Trainers: Dr. Pearl Tan

CPE Category: Category 1: Financial Reporting Standards and Pronouncements

 * Accounting


7.00
CPE Hours
Live Webinar


E130V: ETHICAL STEWARDSHIP FOR CONTROLLERS AND FINANCE MANAGERS: STEERING
ETHICALLY THROUGHOUT YOUR ACCOUNTING CAREER

Sessions: 29 Dec 2022 9:00 AM-5:00 PM Trainers: Sarjit Singh

CPE Category: Category 2: Ethics and Professionalism

 * Ethics & Professionalism


4.00
CPE Hours
Live Webinar


E094V: ETHICAL BUSINESS CONDUCT: TELL TALE SIGNS OF COMPANIES IN TROUBLE

Sessions: 30 Dec 2022 9:00 AM-1:00 PM Trainers: Sarjit Singh

CPE Category: Category 2: Ethics and Professionalism

 * Ethics & Professionalism


2.00
CPE Hours
Live Webinar


E176V: IS YOUR MENTAL HEALTH AFFECTING YOUR “GOING CONCERN”? – ACCOUNTANTS’
MENTAL HEALTH AND ITS IMPLICATIONS ON ETHICS (LIVE WEBINAR)

Sessions: 30 Dec 2022 10:00 AM-12:00 PM Trainers: Rachel Tanoko

CPE Category: Category 2: Ethics and Professionalism

 * Ethics & Professionalism


4.00
CPE Hours
Live Webinar


E143V: ETHICAL CONSIDERATIONS FOR PUBLIC SECTOR ACCOUNTANTS

Sessions: 30 Dec 2022 2:00 PM-6:00 PM Trainers: Sarjit Singh

CPE Category: Category 2: Ethics and Professionalism

 * Ethics & Professionalism




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GLOBAL MINDSET, ASIAN INSIGHTS


PROFESSIONAL RECOGNITION

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KNOWLEDGE AND EXPERTISE

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GLOBAL BUSINESS CONNECTIONS

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ISCA VOLUNTEER PROGRAMME

ISCA is collaborating with the Ministry of Culture, Community and Youth to grow
skills-based volunteerism within the Singapore accountancy sector. Our members
who are professional accountants are well equipped with the breadth and depth of
skills and expertise to make a difference in service to the community.


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