UTAP Funding
Programme ObjectiveEP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).This seminar covers the most recent updates, i.e. technology-related provisions and tax planning final pronouncements.For the latest revision in EP100, please click here.
Programme Objective
EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the International Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).
This seminar covers the most recent updates, i.e. technology-related provisions and tax planning final pronouncements.
For the latest revision in EP100, please click here.
ISCA has revised EP 100 on 8 August 2024 to adopt an IESBA final pronouncement, Technology-related Revisions to the Code. The key revisions to EP 100 to adopt the Technology FP are as follows:• Provide guidance fit for the digital age in relation to the fundamental principles of professional competence and due care, and confidentiality, as well as in dealing with complex circumstances.• Enhance the Code’s robustness in guiding the mindset and behaviour of professional accountants when they use technology by providing:• Examples of facts and circumstances relating to the use of technology that might create self-interest and self-review threats.• Factors to consider when a professional accountant intends to use the work of an expert/others or the output of technology.ISCA has issued EP 100 (revised on 20 March 2025) to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (Tax Planning FP). This will be effective 1 July 2025.The Tax Planning FP introduces a new section 280 to guide judgements and decisions when professional accountants in business (PAIBs) perform TP activities for employing organisations. Sections 380 establishes a comprehensive ethical framework to guide PAIBs and PAPPs when performing TP activities or providing TP services. Among other matters, the ethical framework:• Establishes the principle that PAIBs and PAPPs recommend or otherwise advise on a TP arrangement only if they have determined that there is a credible basis in laws and regulations for it.• Requires consideration of the reputational, commercial and wider economic consequences that could arise from the way stakeholders might view the TP arrangement before determining whether to proceed with the recommendation or advice.• Provides guidance to assist PAIBs and PAPPs in navigating situations of uncertainty when performing TP activities or providing TP services.Training MethodologyLecture style, with practical illustrations and interactive discussionsClosing Date for Registration1 week before programme or until full enrolment.
ISCA has revised EP 100 on 8 August 2024 to adopt an IESBA final pronouncement, Technology-related Revisions to the Code.
The key revisions to EP 100 to adopt the Technology FP are as follows:• Provide guidance fit for the digital age in relation to the fundamental principles of professional competence and due care, and confidentiality, as well as in dealing with complex circumstances.• Enhance the Code’s robustness in guiding the mindset and behaviour of professional accountants when they use technology by providing:• Examples of facts and circumstances relating to the use of technology that might create self-interest and self-review threats.• Factors to consider when a professional accountant intends to use the work of an expert/others or the output of technology.
ISCA has issued EP 100 (revised on 20 March 2025) to adopt the IESBA’s final pronouncement, Revisions to the Code Addressing Tax Planning and Related Services (Tax Planning FP). This will be effective 1 July 2025.
The Tax Planning FP introduces a new section 280 to guide judgements and decisions when professional accountants in business (PAIBs) perform TP activities for employing organisations. Sections 380 establishes a comprehensive ethical framework to guide PAIBs and PAPPs when performing TP activities or providing TP services. Among other matters, the ethical framework:• Establishes the principle that PAIBs and PAPPs recommend or otherwise advise on a TP arrangement only if they have determined that there is a credible basis in laws and regulations for it.• Requires consideration of the reputational, commercial and wider economic consequences that could arise from the way stakeholders might view the TP arrangement before determining whether to proceed with the recommendation or advice.• Provides guidance to assist PAIBs and PAPPs in navigating situations of uncertainty when performing TP activities or providing TP services.
Training Methodology
Closing Date for Registration1 week before programme or until full enrolment.
This programme is suitable for all Professional Accountants in Public Practice.
Category 2 = 2.00 Hours
30 Jul 2025 (10:00 AM - 12:00 PM)
For Members: $ 129.71 For Non-Members: $ 156.96
31 Oct 2025 (10:00 AM - 12:00 PM)
For Members: $ 155.87 For Non-Members: $ 188.57
1] NTUC Union Training Assistance Programme (UTAP)UTAP (Union Training Assistance Programme) is an individual skills upgrading account for NTUC members.
To find out more on the UTAP funding and support validity period please click here.
Should you have queries on the funding scheme, you can email to UTAP@e2i.com.sg or call NTUC Membership Hotline at 6213-8008
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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14 May 2025 - 14 May 2025