The e-Learning content for the programme was last updated on 1 April 2026.
Programme Outline
Upon completion, participants will be able to:
Assess implications for business strategy, financial performance, regulatory expectations and sustainability reporting and assurance.
Apply global and local sustainability reporting and assurance frameworks and standards, including IFRS S1 and S2, GRI, ESRS, CDP, and relevant assurance standards, to organisational reporting and assurance contexts.
Apply ethical principles and independence requirements when conducting sustainability assurance engagements
Plan sustainability and climate assurance engagements by applying professional judgement, ethical principles, independence requirements and quality management considerations.
Demonstrate practical application of reporting, transition planning, assurance-readiness and stakeholder communication.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Category | CPE Hours | Mode of Delivery |
105 | Introduction to Sustainability Assurance I | Category 3 | 6 | e-Learning |
106 | Introduction to Sustainability Assurance II | Category 3 | 6 | e-Learning |
202 | Assuring Climate Report | Category 3 | 19 | e-Learning |
302 | Capstone Module for ISCA Sustainability Assurance Professional | Category 3 | 21 | In-person |
| Total | | 52 | |
Detailed Module Coverage
Module | Module Coverage |
105: Introduction to Sustainability I | - Introduction to Sustainability Assurance
- Types of Sustainability Assurance
- Overview of Sustainability Assurance Standards
- ISSA 5000
- ISAE 3000/SSAE3000
- ISO 14064-3
- Assurance requirements in Singapore pursuant to the recommendations of the Sustainability Reporting Advisory Committee (SRAC)
|
106: Introduction to Sustainability II | - Readiness for Sustainability Assurance
- Key Risk Areas within Sustainability Reports
- Scoping the Assurance
- Planning the assurance engagement
- Deep dive into Sustainability Assurance, with a focus on sustainability assurance in accordance with ISSA 5000
|
202: Assuring Climate Report | Introduction to Climate Reporting Overview of climate reporting Importance of climate reports in sustainability and environmental governance Key terminologies and concepts (e.g., greenhouse gas emissions, carbon footprint, net-zero targets)
Climate Risk and Resilience Introduction to global climate reporting frameworks (e.g., GHG Protocol, TCFD/ IFRS S2*) Regional and national reporting standards and requirements Understanding the scope of climate reporting (Scope 1, 2, and 3 emissions)
* TCFD will merge into IFRS S2 standards in 2024. Principles of Assuring Climate Reports Assurance standards (e.g., ISAE 3000, AA1000AS) Principles of assurance: Materiality, completeness, accuracy, and reliability Ethical considerations in assurance engagements
Conducting Assurance on Climate Reports Planning and scoping the assurance engagement Evidence collection and evaluation methods Assessing the quality of climate data and information
Risk Assessment in Climate Reporting Identifying and evaluating reporting risks Material misstatement risks in climate reports Risk mitigation strategies
Reporting and Communicating Assurance Findings Structuring the assurance report Communicating findings and recommendations Engaging with stakeholders on assurance outcomes
Case Studies and Best Practices Carbon Credits, Markets and Ecosystem Innovations in climate reporting and assurance Regulatory trends and their implications for assurance practices The role of technology in enhancing the assurance process
|
302: Capstone Module for ISCA Sustainability Assurance Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
25 May 2026 (D1)
26 May 2026 (D2)
28 May 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
8 Jul 2026 (D1)
9 Jul 2026 (D2)
10 Jul 2026 (D3) ---------- | Topic 1: Introduction
Discover the flow of an assurance engagement, from commencement to completion and reporting
Topic 2: Preliminary Activities
Discuss the engagement team’s (including specialists) independence, knowledge and skill and ability; the subject matter information and underlying subject matter; and the engagement’s preconditions evaluation.
Topic 3: Planning and Risk Assessment
Delve into the understanding of the entity and its environment. Learn about establishing materiality, identifying risks of material misstatements (including estimates), and involvement of participating practitioners.
Topic 4: Risk Response Explore the various approach to risk response, including but not limited to test of control activities, substantive response, identification of locations and plan location visits, evaluate relevance and reliability of information and estimates. Topic 5: Completion and Reporting
Evaluate misstatements, consider other completion activities such as reporting and communications.
Topic 6: Wrap Up Summarise the modules and learning programme, discuss next steps and resources. Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (1 Attempt)
|
Training Methodology
- Self-paced e-learning modules, in-person capstone workshops and overall assessments.
- Participants pursuing the ISCA Sustainability Assurance Professional Certification under this pathway are required to complete one overall assessment:
- The assessment must be completed within one month after attending the M302 Capstone Module for Sustainability Assurance Professional.
Closing Date for Registration
1 week before the course start date
Notes:
- * ISCA reserves the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
- You will undertake a group project in the capstone module. More details will be shared during the capstone workshop.
- Each capstone session is capped at 50 participants.
Intended For
- Audit and assurance professionals
- Risk and internal audit professionals
- Sustainability practitioners working closely with assurance teams
- Governance, compliance, and control professionals
- Professionals preparing to support sustainability and climate assurance work
Schedule & Fees
Date & Time
25 May 2026 (9:00 AM - 5:00 PM)
26 May 2026 (9:00 AM - 5:00 PM)
28 May 2026 (9:00 AM - 5:00 PM)
Registration is closed
Fee (inclusive of GST)
SGD pricing -
For Members:
1,749.45
For Non-Members:
1,749.45
Programme Facilitator(s)
Goh Kia Hong
Venue
60 Cecil Street
ISCA House
Singapore 049709
Date & Time
08 Jul 2026 (9:00 AM - 5:00 PM)
09 Jul 2026 (9:00 AM - 5:00 PM)
10 Jul 2026 (9:00 AM - 5:00 PM)
Fee (inclusive of GST)
SGD pricing -
For Members:
1,749.45
For Non-Members:
1,749.45
Programme Facilitator(s)
Goh Kia Hong
Venue
60 Cecil Street
ISCA House
Singapore 049709
Testimonial
Funding
No funding Available!
Programme Facilitator(s)
Kia Hong is a senior lecturer at Nanyang Business School (NBS) of Nanyang Technological University (NTU). He is actively involved in curriculum and pedagogical development in the risk management and assurance courses that he teaches in the bachelor and master degree programmes. His teaching accolades include the 2015 NBS Accountancy Teacher of the Year and 2015 NBS Teaching Excellence Award for Accounting Division. He holds a Master of Science (Marketing) from NTU where he was awarded the Dean's Honours List.
Before joining NTU, Kia Hong was an audit partner of a public accounting firm and had worked as chief executives of companies in Singapore and South Korea. His roles included formulating strategies to meet business objectives, enterprise risk management and leading the teams to ensure seamless operations of the businesses. During the same period, he taught in various public and private institutions in accounting, marketing and entrepreneurship on adjunct arrangements and proactively led the design and development of courses he taught.
Having accumulated a wealth of industry experience prior to joining the academia, he brings real-world insights into his classes, which participants are very appreciative of.
Kia Hong is an avid researcher who has published in professional journals and contributed articles to local print media. Kia Hong’s services extend beyond NTU. Notably, he is a regular speaker in the Accounting and Corporate Regulatory Authority (ACRA), the Institute of Singapore Chartered Accountants (ISCA) and Association of Chartered Certified Accountants (ACCA) major conferences and a trainer with ISCA’s continuing professional education. He also provides regular training, consultancy and research work to accounting firms and corporate organisations. He is a member of ISCA’s judging panel for the prestigious Annual Report Award (ARA) under the Singapore Corporate Awards (SCA) and ISCA’s Investigation and disciplinary panel. He was previously a member of ISCA’s Auditing and Assurance Standards Committee and had worked with ISCA on ACRA’s Practice Monitoring Programme.
Kia Hong is currently the Chairman of Bukit Merah Secondary School Advisory Committee and was awarded the Service to Education Awards by the Ministry of Education in 2006 and 2011. He is a member of the Inquiry Panel, the body responsible for appointing members of the Review Committees and Inquiry Committees investigating complaints made against advocates and solicitors. He is also a member of Mensa Singapore.
The e-Learning content for the programme was last updated on 1 April 2026.
Programme Outline
Upon completion, participants will be able to:
Assess implications for business strategy, financial performance, regulatory expectations and sustainability reporting and assurance.
Apply global and local sustainability reporting and assurance frameworks and standards, including IFRS S1 and S2, GRI, ESRS, CDP, and relevant assurance standards, to organisational reporting and assurance contexts.
Apply ethical principles and independence requirements when conducting sustainability assurance engagements
Plan sustainability and climate assurance engagements by applying professional judgement, ethical principles, independence requirements and quality management considerations.
Demonstrate practical application of reporting, transition planning, assurance-readiness and stakeholder communication.
Course Module, Duration and Mode of Delivery
Module | Title | CPE Category | CPE Hours | Mode of Delivery |
105 | Introduction to Sustainability Assurance I | Category 3 | 6 | e-Learning |
106 | Introduction to Sustainability Assurance II | Category 3 | 6 | e-Learning |
202 | Assuring Climate Report | Category 3 | 19 | e-Learning |
302 | Capstone Module for ISCA Sustainability Assurance Professional | Category 3 | 21 | In-person |
| Total | | 52 | |
Detailed Module Coverage
Module | Module Coverage |
105: Introduction to Sustainability I | - Introduction to Sustainability Assurance
- Types of Sustainability Assurance
- Overview of Sustainability Assurance Standards
- ISSA 5000
- ISAE 3000/SSAE3000
- ISO 14064-3
- Assurance requirements in Singapore pursuant to the recommendations of the Sustainability Reporting Advisory Committee (SRAC)
|
106: Introduction to Sustainability II | - Readiness for Sustainability Assurance
- Key Risk Areas within Sustainability Reports
- Scoping the Assurance
- Planning the assurance engagement
- Deep dive into Sustainability Assurance, with a focus on sustainability assurance in accordance with ISSA 5000
|
202: Assuring Climate Report | Introduction to Climate Reporting Overview of climate reporting Importance of climate reports in sustainability and environmental governance Key terminologies and concepts (e.g., greenhouse gas emissions, carbon footprint, net-zero targets)
Climate Risk and Resilience Introduction to global climate reporting frameworks (e.g., GHG Protocol, TCFD/ IFRS S2*) Regional and national reporting standards and requirements Understanding the scope of climate reporting (Scope 1, 2, and 3 emissions)
* TCFD will merge into IFRS S2 standards in 2024. Principles of Assuring Climate Reports Assurance standards (e.g., ISAE 3000, AA1000AS) Principles of assurance: Materiality, completeness, accuracy, and reliability Ethical considerations in assurance engagements
Conducting Assurance on Climate Reports Planning and scoping the assurance engagement Evidence collection and evaluation methods Assessing the quality of climate data and information
Risk Assessment in Climate Reporting Identifying and evaluating reporting risks Material misstatement risks in climate reports Risk mitigation strategies
Reporting and Communicating Assurance Findings Structuring the assurance report Communicating findings and recommendations Engaging with stakeholders on assurance outcomes
Case Studies and Best Practices Carbon Credits, Markets and Ecosystem Innovations in climate reporting and assurance Regulatory trends and their implications for assurance practices The role of technology in enhancing the assurance process
|
302: Capstone Module for ISCA Sustainability Assurance Professional
-------------- Schedule 1
Date and Time (9am - 5pm)*:
25 May 2026 (D1)
26 May 2026 (D2)
28 May 2026 (D3) Schedule 2
Date and Time (9am - 5pm)*:
8 Jul 2026 (D1)
9 Jul 2026 (D2)
10 Jul 2026 (D3) ---------- | Topic 1: Introduction
Discover the flow of an assurance engagement, from commencement to completion and reporting
Topic 2: Preliminary Activities
Discuss the engagement team’s (including specialists) independence, knowledge and skill and ability; the subject matter information and underlying subject matter; and the engagement’s preconditions evaluation.
Topic 3: Planning and Risk Assessment
Delve into the understanding of the entity and its environment. Learn about establishing materiality, identifying risks of material misstatements (including estimates), and involvement of participating practitioners.
Topic 4: Risk Response Explore the various approach to risk response, including but not limited to test of control activities, substantive response, identification of locations and plan location visits, evaluate relevance and reliability of information and estimates. Topic 5: Completion and Reporting
Evaluate misstatements, consider other completion activities such as reporting and communications.
Topic 6: Wrap Up Summarise the modules and learning programme, discuss next steps and resources. Remote Proctoring Examination (after the conclusion of the Capstone module) - 80 Exam Questions to be completed within 120 mins (1 Attempt)
|
Training Methodology
- Self-paced e-learning modules, in-person capstone workshops and overall assessments.
- Participants pursuing the ISCA Sustainability Assurance Professional Certification under this pathway are required to complete one overall assessment:
- The assessment must be completed within one month after attending the M302 Capstone Module for Sustainability Assurance Professional.
Closing Date for Registration
1 week before the course start date
Notes:
- * ISCA reserves the right to make changes or improvements to any of the schedule dates and times described in this page without prior notice.
- You will undertake a group project in the capstone module. More details will be shared during the capstone workshop.
- Each capstone session is capped at 50 participants.
Intended For
- Audit and assurance professionals
- Risk and internal audit professionals
- Sustainability practitioners working closely with assurance teams
- Governance, compliance, and control professionals
- Professionals preparing to support sustainability and climate assurance work
Programme Facilitator(s)
Kia Hong is a senior lecturer at Nanyang Business School (NBS) of Nanyang Technological University (NTU). He is actively involved in curriculum and pedagogical development in the risk management and assurance courses that he teaches in the bachelor and master degree programmes. His teaching accolades include the 2015 NBS Accountancy Teacher of the Year and 2015 NBS Teaching Excellence Award for Accounting Division. He holds a Master of Science (Marketing) from NTU where he was awarded the Dean's Honours List.
Before joining NTU, Kia Hong was an audit partner of a public accounting firm and had worked as chief executives of companies in Singapore and South Korea. His roles included formulating strategies to meet business objectives, enterprise risk management and leading the teams to ensure seamless operations of the businesses. During the same period, he taught in various public and private institutions in accounting, marketing and entrepreneurship on adjunct arrangements and proactively led the design and development of courses he taught.
Having accumulated a wealth of industry experience prior to joining the academia, he brings real-world insights into his classes, which participants are very appreciative of.
Kia Hong is an avid researcher who has published in professional journals and contributed articles to local print media. Kia Hong’s services extend beyond NTU. Notably, he is a regular speaker in the Accounting and Corporate Regulatory Authority (ACRA), the Institute of Singapore Chartered Accountants (ISCA) and Association of Chartered Certified Accountants (ACCA) major conferences and a trainer with ISCA’s continuing professional education. He also provides regular training, consultancy and research work to accounting firms and corporate organisations. He is a member of ISCA’s judging panel for the prestigious Annual Report Award (ARA) under the Singapore Corporate Awards (SCA) and ISCA’s Investigation and disciplinary panel. He was previously a member of ISCA’s Auditing and Assurance Standards Committee and had worked with ISCA on ACRA’s Practice Monitoring Programme.
Kia Hong is currently the Chairman of Bukit Merah Secondary School Advisory Committee and was awarded the Service to Education Awards by the Ministry of Education in 2006 and 2011. He is a member of the Inquiry Panel, the body responsible for appointing members of the Review Committees and Inquiry Committees investigating complaints made against advocates and solicitors. He is also a member of Mensa Singapore.
