This session aims to discuss the latest amendments and updates to auditing standards.
SSA 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)Effective for audits of group financial statements for periods beginning on or after December 15, 2023.Narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised) These amendments are as a result of the revisions to the IESBA Code that require a firm to publicly disclose when a firm has applied the independence requirements for public interest entities. Effective for audits of financial statements for periods beginning on or after December 15, 2024The International Standard on Auditing (ISA) for Audits of Financial Statements of Less Complex Entities (LCE)The ISA for LCE is a standalone global auditing standard designed specifically for smaller and less complex businesses. Built on the foundation of the International Standards on Auditing (ISAs), audits performed using this standard provide the same level of assurance for eligible audits: reasonable assurance.Effective for audits of financial statements of less complex entities for periods Beginning on or after December 15, 2025Training MethodologyLecture style with exercises / case studiesClosing Date for Registration1 week before programme or until full enrolment
Training MethodologyLecture style with exercises / case studiesClosing Date for Registration1 week before programme or until full enrolment
Practising and Non-Practising Accountants and Auditors.
Category 3 = 3.50 Hours
28 Nov 2024 (2:00 PM - 5:30 PM)
For Members: $ 220.18 For Non-Members: $ 261.60
Chee Hay Kheong, DanielFCA (Singapore)
Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with multi-national corporations, managing their operations in Singapore and Asia.Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).
Live Webinar in or outside ofSingapore
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