Course Description

Synopsis:

Overview of Updates to EP 100 in 6th and 7th Edition

ISCA’s Ethics Pronouncement 100 is into its 7th edition since it was launched. The updates in the 6th edition were effective from 31 December 2021 and the updates in the 7th edition are effective from 15 December 2022. This video provides an overview of the:

  • Key updates in the 6th edition, particularly on the updates that aim to promote the role and mindset of professional accountants. These include the changes to the definition of some of the fundamental principles and the new guidelines on biasness.
  • Key updates in the 7th edition which are focusing on the restriction of non-assurance services and fees charged to audit clients.

The objective is to enable you to identify the updates that are specifically relevant to your circumstances and explore deeper into these pertinent areas.

 

Intended For:

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

 

Competency Mapping: 

  • CPE Category 2 = 1.0 CPE 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).

1 CPE Hour

Lesson(s)

3

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