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Submission: On December 29 via manual from BE — Scanned from DE
Effective URL: https://isca.org.sg/
Submission: On December 29 via manual from BE — Scanned from DE
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Enjoy launch price of $650 when you sign up for ISCA Corporate Membership by 31 Dec 2022! Find out more Claim your free $20 CPE voucher! Find out how Explore the 5 areas to advance digital transformation. Match your role from 12 possible digital superhero roles. Which one are you? Find out now! 2023 Membership Renewal, click here to renew your membership * 1 * 2 * 3 * 4 1/4 Toggle search bar My Profile * ISCA Cares * About ISCA Cares * Our Programmes * ISCA Cares Ambassador * Our Ambassadors' Stories * Hear from our Ambassadors * Be Involved * News & Media Releases * Contact Us * Membership * Become a member * About the Profession * Chartered Accountant Pathway * Professional Business Accountant Pathway * Associate Pathway * Affiliate Pathway * Student Member * Specialisation Pathways * Experienced Professional Pathway * Corporate Membership * Member Privileges Programme * Membership Fees * Member Services * Membership Renewal * Membership Reinstatement * Become a Public Accountant * Become a Fellow * Become a Member-in-Retirement * Become a Life Member * Become an ASEAN CPA * Resignation, Removal or Suspension of Membership * Membership Certificate and Letter of Good Standing * Forms and Downloads * Member Directory * Member Privileges Programme * Member Obligations * ISCA Code of Professional Conduct and Ethics * Continuing Professional Education (CPE) * CPE Requirements * Verifiable and Non-verifiable Learning * Updating your CPE activities * ISCA Constitution & Rules * CPE Exemptions * CPE Compliance Check * FAQs * Upcoming Info Sessions * Pathways to International Recognition * Reciprocity Agreement * ICAEW Pathways to Membership * ISCA-CIMA Pathway * Learn & Connect * CPE Courses * PAIP (Audit Practitioners) * PAIB (Finance Professionals) * Public Sector * Funded Courses * ISCAccountify * Guide To Find Courses * Promotion and Packages * Course Listing * CPE Topics * New Courses * Explore courses for Public Sector Finance * Learning Roadmap * Digital Learning Guide * About SMP Learning Roadmap * About PAIB Learning Roadmap * Professional Qualifications * Singapore Chartered Accountant Qualification * ISCA Financial Forensic Accounting Qualification * ISCA Infrastructure & Project Finance Qualification * ISCA-SUSS Business Analytics Certification Programme * ISCA Professional Business Accountant * Corporate Events * Singapore Accountancy & Audit Convention Series * Seminars and Talks * eEvents * Social Events * ISCA Run * ISCA Games 2020 * Inter-Professional Games * Mingles * ISCA Toastmasters Club * Member Support * ISCA Career Growth Centre * Fresh graduates * Accountants looking for opportunities * Mid-Career Switches * Hiring Employers * Experienced members * HacktomateAccounting * ISCA Directory * Members in Business * Roadmap for Members in Business * Insights in Business * Training Activities * Peer-to-Peer Networking * CFO Mentoring Programme * Career Support * Seeking help from a PA firm? * Members in Public Practice * Build Digital Capabilities * Create Opportunities * Ensure Quality Assurance * Expand Knowledge Circle * Practitioner's Package (PP) * Practice Monitoring Programme - Hot / Peer Review Panel * COVID-19 FAQs for Accountancy Sector * Senior Members Programme * G.E.M Package * Exclusive Networking Events * Dedicated Webinars * Young Member Support * ISCA One Young #CharteredStar Competition * ISCA Young Accountants Mentorship Programme * Mental Wellness * Accountancy Sector Job Redesign Toolkit * Resource Library * IS Chartered Accountant Journal * Latest Issue * Accounting For Good * Guide to Digital Journal * IS Chartered Accountant Journal Archives * Digitalisation * Future of Profession * Singapore Budget * Corporate Governance and Risk Management * Sustainability * Sustainability Jobs and Skills * Standards & Guidance * Audit & Assurance * Due Process * Standards & Guidance * Open for Comment * Resources * News & Events * Thought leadership * Hot Topics * Ethics (EP 100) * Due process * Ethics Pronouncements * Implementation Guidance * Resources * News & events * Open for comments * Thought leadership * Ethics (EP 200) * Due process * Ethics Pronouncements * Implementation Guidance * Resources * News & events * Open for comment * Targeted Financial Sanctions * Sustainability & Climate Change * E-Learning * Open for Comment * Thought Leadership * Other Resources * News & Events * Financial Reporting * Due Process * Standards * Technical Guidance issued by ISCA Professional Standards Division * News & Events * Open for Comment * Thought Leadership * Resources * Micro Accounting Model * Capital Markets * Technical Enquiry Service * Technical Enquiry Form * COVID-19 Resources * Business Support * Technical Resources * ISCA COVID-19 Technical FAQs * ISCA Technical Bulletins * About Us * About the Institute of Singapore Chartered Accountants * Vision and Mission * 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 * Newsroom * Speeches * Media Releases * Viewpoint * Careers @ ISCA * Fun at ISCA * Job Opportunities * ISCA Volunteer Programme * Be a Volunteer! * VCF-Funded Training/Courses * Request Consultation * Contact Us * iShop@ISCA * Invitation to Quote * List of Contacts * Join Us As A Trainer * Security Center * Email Scams & Phishing * Computer Threats * Reporting Fraud My Profile Toggle mobile menu Search ISCA CARES Read more about how ISCA Cares has helped to support worthy and meaningful causes Learn more * About ISCA Cares * Our Programmes * Our Ambassadors' Stories * Be Involved * News & Media Releases * Contact Us * ISCA Cares Ambassador * Hear from our Ambassadors ISCA CARES Read more about how ISCA Cares has helped to support worthy and meaningful causes Learn More MEMBERSHIP ISCA offers membership for both professional accountants and students. Learn more * Become a member * Member Services * Member Obligations * Upcoming Info Sessions * Pathways to International Recognition * About the Profession * Chartered Accountant Pathway * Professional Business Accountant Pathway * Associate Pathway * Affiliate Pathway * Student Member * Specialisation Pathways * Experienced Professional Pathway * Corporate Membership * Member Privileges Programme * Membership Fees * Membership Renewal * Membership Reinstatement * Become a Public Accountant * Become a Fellow * Become a Member-in-Retirement * Become a Life Member * Become an ASEAN CPA * Resignation, Removal or Suspension of Membership * Membership Certificate and Letter of Good Standing * Forms and Downloads * Member Directory * Member Privileges Programme * ISCA Code of Professional Conduct and Ethics * Continuing Professional Education (CPE) * CPE Requirements * Verifiable and Non-verifiable Learning * Updating your CPE activities * ISCA Constitution & Rules * CPE Exemptions * CPE Compliance Check * FAQs * Reciprocity Agreement * ICAEW Pathways to Membership * ISCA-CIMA Pathway BECOME A MEMBER Join us today to stay ahead in your professional development and career aspirations. Learn More STUDENT MEMBER Discover Your Potential, Own The Future. Be A Class Above The Rest. Learn More MEMBERSHIP RENEWAL All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year. Learn More LEARN & CONNECT Support the upskilling and reskilling needs of accounting and finance professionals through carefully curated classroom and e-learning courses. Learn more * CPE Courses * Guide To Find Courses * Professional Qualifications * Corporate Events * Social Events * PAIP (Audit Practitioners) * PAIB (Finance Professionals) * Public Sector * Funded Courses * ISCAccountify * Promotion and Packages * Course Listing * CPE Topics * New Courses * Explore courses for Public Sector Finance * Learning Roadmap * Digital Learning Guide * About SMP Learning Roadmap * About PAIB Learning Roadmap * Singapore Chartered Accountant Qualification * ISCA Financial Forensic Accounting Qualification * ISCA Infrastructure & Project Finance Qualification * ISCA-SUSS Business Analytics Certification Programme * ISCA Professional Business Accountant * Singapore Accountancy & Audit Convention Series * Seminars and Talks * eEvents * ISCA Run * ISCA Games 2020 * Inter-Professional Games * Mingles * ISCA Toastmasters Club PROMOTION AND PACKAGES Check out our latest deals and exclusive offers Learn More PROFESSIONAL QUALIFICATIONS Professional Qualifications to enhance skillset of existing accountants. Learn More COURSE LISTING View our full list of courses and bookmark your favourite courses to get quick access the next time. Learn More MEMBER SUPPORT Be supported in every stage of your profession with your ISCA membership. Learn more * ISCA Career Growth Centre * HacktomateAccounting * ISCA Directory * Members in Business * Members in Public Practice * Senior Members Programme * Young Member Support * Mental Wellness * Accountancy Sector Job Redesign Toolkit * Fresh graduates * Accountants looking for opportunities * Mid-Career Switches * Hiring Employers * Experienced members * Roadmap for Members in Business * Insights in Business * Training Activities * Peer-to-Peer Networking * CFO Mentoring Programme * Career Support * Seeking help from a PA firm? * Build Digital Capabilities * Create Opportunities * Ensure Quality Assurance * Expand Knowledge Circle * Practitioner's Package (PP) * Practice Monitoring Programme - Hot / Peer Review Panel * COVID-19 FAQs for Accountancy Sector * G.E.M Package * Exclusive Networking Events * Dedicated Webinars * ISCA One Young #CharteredStar Competition * ISCA Young Accountants Mentorship Programme ISCA CAREER GROWTH CENTRE Empowering you to achieve your career aspirations. Supporting you in your firm's employment needs. Learn More MEMBERS IN BUSINESS Find all you need as a member in Business Learn More MEMBERS IN PUBLIC PRACTICE Find all you need as a member in Public Practice Learn More RESOURCE LIBRARY Access our latest IS Chartered Accountant Journal and Business Insights Learn more * IS Chartered Accountant Journal * Digitalisation * Future of Profession * Singapore Budget * Corporate Governance and Risk Management * Sustainability * Latest Issue * Accounting For Good * Guide to Digital Journal * IS Chartered Accountant Journal Archives * Sustainability Jobs and Skills IS CHARTERED ACCOUNTANT JOURNAL Be in tune with timely updates and in-depth analysis of accounting and business issues. Learn More GUIDE TO DIGITAL JOURNAL Access and navigate the ISCA digital journal through an illustrative a step-by-step guide. Learn More 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. Learn more * Audit & Assurance * Ethics (EP 100) * Ethics (EP 200) * Sustainability & Climate Change * Financial Reporting * Capital Markets * Technical Enquiry Service * COVID-19 Resources * ISCA Technical Bulletins * Due Process * Standards & Guidance * Open for Comment * Resources * News & Events * Thought leadership * Hot Topics * Due process * Ethics Pronouncements * Implementation Guidance * Resources * News & events * Open for comments * Thought leadership * Due process * Ethics Pronouncements * Implementation Guidance * Resources * News & events * Open for comment * Targeted Financial Sanctions * E-Learning * Open for Comment * Thought Leadership * Other Resources * News & Events * Due Process * Standards * Technical Guidance issued by ISCA Professional Standards Division * News & Events * Open for Comment * Thought Leadership * Resources * Micro Accounting Model * Technical Enquiry Form * Business Support * Technical Resources * ISCA COVID-19 Technical FAQs 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 Learn more * About the Institute of Singapore Chartered Accountants * Newsroom * Viewpoint * Careers @ ISCA * ISCA Volunteer Programme * iShop@ISCA * Invitation to Quote * List of Contacts * Join Us As A Trainer * Security Center * Vision and Mission * 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 * Fun at ISCA * Job Opportunities * Be a Volunteer! * VCF-Funded Training/Courses * Request Consultation * Contact Us * Email Scams & Phishing * Computer Threats * Reporting Fraud ABOUT THE INSTITUTE OF SINGAPORE CHARTERED ACCOUNTANTS The Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore. Learn More NEWSROOM Find out more about ISCA's speeches, media releases and media contacts. Learn More WELCOME TO THE FUTURE OF ACCOUNTANCY Select your profile for recommended content Trending Employer Accountancy Undergraduate Professional Accountant in Business Professional Accountant in Practice Trending * Trending * Employer * Accountancy Undergraduate * Professional Accountant in Business * Professional Accountant in Practice TRENDING View Courses & Events 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. Download user guide now DIGITAL LEARNING GUIDE Find out now! 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 ADVERTISEMENT GLOBAL MINDSET, ASIAN INSIGHTS PROFESSIONAL RECOGNITION An ISCA member is a mark of excellence KNOWLEDGE AND EXPERTISE Gain access to ISCA's industry resources and insights PROFESSIONAL DEVELOPMENT Upskill yourself with ISCA's extensive range of courses and events GLOBAL BUSINESS CONNECTIONS Build global connections with ISCA's network of professionals ADVERTISEMENT 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. Learn more ADVERTISEMENT SOCIAL MEDIA UPDATES * INSTITUTE OF SINGAPORE CHARTERED ACCOUNTANTS - ISCA 4d On behalf of all of us at ISCA, Season's Greetings and best wishes to you and your family May this be a time of rest and rejuvenation for you, ...Read More * 1 * 11 Load More * INSTITUTE OF SINGAPORE CHARTERED ACCOUNTANTS 4mo National Day 2022 Video Load More * 3d On behalf of all of us at ISCA, Season's Greetings and best wishes to you and your family May this be a time of rest and rejuvenation for you, ...Read More Load More * ISCA @ISCA_Official ISCA_OFFICIAL Twitter Logo Investments in intangible assets have overtaken those of tangible assets for over two decades. How can enterprises better identify and communicate ...Read More * Reply * Retweet * Like 14 Dec 2022 Load More WhatsApp ISCA ISCA Back to top OUR GLOBAL MEMBERSHIP CONTACT US 60 Cecil Street ISCA House Singapore 049709 UEN: 200402750K * Careers @ ISCA * Resource Library * About Us * Member Directory * List of Contacts CONNECT WITH US * * * * * Careers @ ISCA * Resource Library * About Us * Member Directory * List of Contacts * Advertising * Privacy and Data Protection Policy * Terms of Use Last updated at 23 December 2022© 2019 Institute of Singapore Chartered Accountants Rate your experience