Programme Objective

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

This seminar covers the most recent updates, i.e. technology-related provisions and tax planning final pronouncements.

For the latest revision in EP100, please click here.

Programme Outline

ISCA has revised EP 100 on 8 August 2024 to adopt an IESBA final pronouncement, Technology-related Revisions to the Code. 

The key revisions to EP 100 to adopt the Technology FP are as follows:
•    Provide guidance fit for the digital age in relation to the fundamental principles of professional competence and due care, and confidentiality, as well as in dealing with complex circumstances.
•    Enhance the Code’s robustness in guiding the mindset and behaviour of professional accountants when they use technology by providing:
•    Examples of facts and circumstances relating to the use of technology that might create self-interest and self-review threats.
•    Factors to consider when a professional accountant intends to use the work of an expert/others or the output of technology.

ISCA has issued EP 100 (revised on 20 March 2025) to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (Tax Planning FP). This will be effective 1 July 2025.

The Tax Planning FP introduces a new section 280 to guide judgements and decisions when professional accountants in business (PAIBs) perform TP activities for employing organisations. Sections 380 establishes a comprehensive ethical framework to guide PAIBs and PAPPs when performing TP activities or providing TP services. Among other matters, the ethical framework:
•    Establishes the principle that PAIBs and PAPPs recommend or otherwise advise on a TP arrangement only if they have determined that there is a credible basis in laws and regulations for it.
•    Requires consideration of the reputational, commercial and wider economic consequences that could arise from the way stakeholders might view the TP arrangement before determining whether to proceed with the recommendation or advice.
•    Provides guidance to assist PAIBs and PAPPs in navigating situations of uncertainty when performing TP activities or providing TP services.

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.

Programme Facilitator(s)