Understand the independence requirements for group audits as set out in Section 405 of EP 100.
Live Webinar: Navigating Independence Requirements for Group AuditsCo organised by HKICPA and ISCAISCA’s Code of Professional Conduct and Ethics (EP 100) introduced a new Section 405 to Part 4A, setting out independence requirements for group audits. Section 405 which became effective on 15 December 2023, aligns the Code’s terminology and concepts with SSA 600 (Revised) Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) and clarifies that component auditors—whether within or outside the group auditor’s network—are regarded as part of the group audit team for independence purposes.In this webinar, the Former Deputy Chair of the IESBA will explain the requirements in Section 405, including the specific independence requirements for group auditors, network firms, non network firms and individuals involved in a group audit engagement, illustrated through practical examples.The session will also cover group level ethics considerations for sustainability assurance engagements under the IESSA, providing participants with practical and actionable insights to support their professional work.
All ISCA Members
Category 2 = 1.50 Hours
30 Mar 2026 (12:30 PM - 2:00 PM)
There are no seats available.
For Members: $ 0.00 For Non-Members: $ 0.00
Ms. Caroline Lee
Former Deputy Chair, International Ethics Standards Board for Accountants (IESBA)
Ms Caroline Lee is currently an Independent Non-Executive Director at RH Petrogas Limited.
Ms Lee has over 35 years of experience in the public accountancy profession. She was a Partner with KPMG LLP in Singapore, where she specialised in professional standards, ethics, audit quality and risk management. From 2015 to 2022, she served as Regional Head of Quality & Risk Management for KPMG Asia Pacific and was a member of KPMG's Global Quality & Risk Management Steering Group. In this capacity, she worked closely with member firms across the Asia Pacific region, providing oversight on governance, compliance, risk and quality management systems.
Beyond her professional career, Ms. Lee has been actively involved in global and national standard setting. She was a member of the IESBA from 2017 to 2022, including as Deputy Chair, contributing to international ethics and independence standards for the accountancy profession. In Singapore, she chaired the Ethics Sub-Committee of the Public Accountants Oversight Committee from 2021 to 2023 and continues to contribute through the ISCA Ethics Committee.
Ms Lee holds a Bachelor of Accountancy degree from the National University of Singapore. She is a Fellow Chartered Accountant of Singapore who is a Member-in-Retirement of the Institute of Singapore Chartered Accountants.
Live Webinar in or outside ofSingapore
Please select a set of dates for the ISCA Sustainability Professional Certification that is earlier than the ISCA Sustainability Assurance Professional Certification dates.
You are about to leave ISCA eServices Portal and the registration link will be opened in a new tab. Do you wish to continue?
This course has been added successfully
Declaration to be provided by CPE
This Course is Intended for CA Singapore Users..
If you have an account with us, please sign-in first. If you do not have an account with us, create one now for free.
Do you wish to apply for SFC funding? (Singapore Citizenship Only)
28 Mar 2026 - 28 Mar 2026
30 Mar 2026 - 30 Mar 2026
31 Mar 2026 - 31 Mar 2026