Course Description

Synopsis:

ISCA has revised EP 100 on 8 August 2024 to adopt two IESBA final pronouncements, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and Technology-related Revisions to the Code. The revised EP 100 (revised August 2024) is expected to be effective 15 December 2024

This module covers the following key aspects of the revision to EP 100:

  • Revised definition of public interest entities (PIE) and enhanced disclosure of auditor’s independence in auditing financial statements of PIE
  • Guidelines relating to the mindset and behaviour of professional accountants in the use of technology

 

Intended For:

  • Audit Professionals / PAIP 
  • Finance Professionals  / PAIB
  • Public Sector Finance
  • C-suite & Directors 

ISCA members who have to adhere to EP 100 will find the e-learning contents on updates to listed entity and PIE definitions and technology-related revisions relevant.   

 

Competency Mapping:

  • CPE Category 2 = 1.0 Hour
Instructor Image

Chee Hay Kheong, Daniel

FCA (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).

Course Rating

4

Speaker's Rating

4

1 CPE Hour

Lesson(s)

5

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