Course Detail()

Programme Objective

EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).

ISCA has revised EP100 to adopt the pronouncement of Responding to Non-Compliance with Laws and Regulations (the NOCLAR Pronouncement) based on the final pronouncement of Responding to NOCLAR issued by IESBA.

The NOCLAR Pronouncement is effective as of 1 April 2020. Early adoption is permitted.

Programme Outline

This seminar covers the new section 260 addressing the responsibilities of professional accountants in public practice, when they become aware of NOCLAR committed by a client.

We will cover:

What is NOCLAR?
Scope of NOCLAR
Professional Accountants’ duty:
- Law and regulations that have a direct determination on the financial statements
- Law and regulations that do not have a direct determination on the financial statements
- Understanding the NOCLAR that occurred
- Addressing the NOCLAR
- Disclosure of NOCLAR
- NOCLAR and engagement letter

Training Methodology

Lecture style, with practical illustrations and interactive discussions

Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

This programme is suitable for all Professional Accountants in Public Practice.

Schedule & Fees

Testimonial

Funding

1] NTUC Union Training Assistance Programme (UTAP)
UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.

To find out more on the UTAP funding and support validity period please click here.

Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008

Programme Facilitator(s)