EP 100 Updates: Revisions Addressing Tax Planning and Related Services

ACC_E030i

English

Course Description

Synopsis:

With the revised Ethics Pronouncement (EP) 100 taking effect from 1 July 2025, accountants and finance professionals must navigate new responsibilities when providing tax planning and related services.


This course unpacks the latest EP100 revisions, exploring the principles of establishing a credible basis, applying the “stand-back test,” and managing the “grey zone” between legitimate tax planning and tax avoidance. Through real-world cases, including the PwC Australia tax scandal and Wee Teng Yau v Comptroller of Income Tax, you’ll gain practical insights into how ethical frameworks apply in complex scenarios.


By the end of the session, you’ll be equipped to:

  • Understand the scope and application of the revised EP100.

  • Identify and evaluate ethical threats in tax planning services.

  • Apply safeguards and documentation practices to strengthen professional judgement.

  • Draw lessons from high-profile cases to avoid reputational and regulatory risks.

Stay ahead of regulatory changes and sharpen your ethical decision-making to provide trusted, responsible tax advice.


Intended For:

  • Audit Professionals / PAIP (who provide tax planning services)
  • Finance Professionals  / PAIB (who perform tax planning activities) 

Other tax practitioners and advisers are encouraged to apply the standard.

 

Competency Mapping: 

  • CPE Category 2 = 0.5 CPE Hour 
Instructor Image

Daniel Chee

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).
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Course Rating

Speaker's Rating

0.5 CPE Hour

Lesson(s)

4

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