This is an e-learning programme.
 
This module is intended for ISCA members and applicants applying for the Affiliate (ISCA) membership. The module shares similar contents as E005i: Ethics & Professionalism: Relevance of Ethics Pronouncement 100, other than the additional section on “Responsibilities as an ISCA Member”.

Upon successful registration and payment, you will be notified via email within 10-15 mins on your enrolment confirmation with user instructions to access this programme.
 
Please complete all topics and sub-topics within the E-Learning courseware.
(The programme and assessment is valid for 6 months from the date of purchase.)


Programme Objective

Is the Ethics Pronouncement 100 (EP 100) issued by ISCA affecting you as a Professional Accountant in Business (PAIB) or Professional Accountant in Public Practice (PAPP) when performing professional activities?

This e-learning course will take you through the conceptual framework of EP 100 and its relevance to the professional accountants, and explore various aspects – fundamental principles, ethical threats, ethical conflict resolution, responding to Non-compliance with Laws and Regulations (NOCLAR), etc.

Then, we will conclude the learning journey with a brief overview of the responsibilities as an ISCA Member.

Learning Objectives:

• Professional accountants will enhance their understanding of their public interest duty and the relevance of the EP 100 in guiding them in respect of their public interest duty.
• Practical examples will be used to illustrate the ethical dilemmas commonly faced by professional accountants and recommended ethical resolution framework in EP 100.

Programme Outline

• Role of Professional Accountants - Public Interest duty
• Relevance of Ethics and the ISCA Code
• “Rules-Based” vs “Principles-Based” Approach towards Ethics
• Role of the Regulator
• Brief History of ISCA Code
• Structure of ISCA Code
• Fundamental Principles and Ethical Threats
• Case Study – City Harvest Church
• Case Study – Singapore Airlines
• Ethical Conflict Resolution and Example
• NOCLAR (Non-compliance with Laws and Regulations)
• NOCLAR Response Framework
  • Case Study – Olympus
• Exercise of Professional Judgement
  • Case Study – Gallant Venture
• Responsibilities as an ISCA Member

 

Training Methodology

E-Learning (24/7) with interactive activities, knowledge checks and MCQ Assessment

No cancellation or change in programme enrolment once the enrolment is successful.

Click here for ISCA E-Learning User Guide.

Intended For

Intended for all professional accountants, new ISCA Associates and ISCA Members who would like to get a refresher of the Ethics Pronouncement 100 (EP 100) and be updated of the changes to the Code.

Competency Mapping

Category 2 = 2.00 Hours

Programme Facilitator(s)