Course Detail()

Programme Objective

Recent high profile audit failures and exam cheating scandals to maintain practising licenses have put the spotlight on audit quality and integrity of Professional Accountants.

The Institute of Singapore Chartered Accountants (ISCA) issued EP 100 Code of Professional Conduct and Ethics which establishes ethical requirements for the Institute’s members. Part 3 and 4A &B are specially curated for Professional Accountants in Practice (PAIPs).

This course is designed to guide the PAIPs and audit professionals to manage ethical dilemmas and uphold high standard of quality consistent with the expected conduct of the accountancy profession.

Programme Outline

This course examines the causes of ethical dilemmas for the Professional Accountants in Practice (PAIPs) and audit professionals, and application of safeguards for threats against the ethical principles.
We will cover:

Tussles between Commercialism and Professionalism
Major threats against the ethical principles
Legal penalties for offences by auditors
Safeguards against such threats
Hostile and uncooperative client suspected of involvement of fraud
Fraud in group companies not audited by Group Auditor
Dummy working papers
Enhancement of Audit Quality

Training Methodology

Lecture style, with practical illustrations involving case scenarios, real life cases and interactive polls

Closing Date for Registration

1 week before programme or until full enrolment.

Intended For

This Ethics programme is suitable for all Professional Accountants in Practice and audit professionals.

Schedule & Fees

Testimonial

Funding

No funding Available!

Programme Facilitator(s)