This is an e-learning programme.


This module shares similar contents as E014i: Relevance of Ethics Pronouncement 100 to Professional Accountants (for ISCA Members).

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.

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

Training Methodology
 
E-Learning (24/7) with videos 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 and candidates taking the Singapore CA Qualification.

Competency Mapping

Category 2 = 2.00 Hours

Programme Facilitator(s)