CCH Learning SEA

Ethics - Responsibilities of accountants in public practice in relation to NOCLAR (On Demand)


EP 100 establishes ethical requirements for members of the Institute of Singapore Chartered Accountants (ISCA) and is modelled after the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA).

ISCA has revised EP100 to adopt the pronouncement of Responding to Non-Compliance with Laws and Regulations (the NOCLAR Pronouncement) based on the final pronouncement of Responding to NOCLAR issued by IESBA.

The NOCLAR Pronouncement is expected to be effective as of 1 April 2020. Early adoption is permitted.
This webinar covers the new section 225 addressing the responsibilities of professional accountants in public practice, when they become aware of NOCLAR committed by a client.
We will cover:

  • What is NOCLAR?
  • Scope of NOCLAR
  • Professional Accountants’ duty:
    • Law and regulations that have a direct impact on determining the figures in the financial statements
    • Law and regulations that do not have a direct impact on determining the figures in the financial statements
  • Steps to be taken in relation to NOCLAR
  • Disclosure to authority
  • Withdrawn from engagement as a result of NOCLAR

This workshop qualifies for 1.5 CPE hours in Ethics and Professionalism (Category 2). 

What you will learn

A good understanding the new NOCLAR requirements in EP 100 Ethics Pronouncement by ISCA

Target Audience

Practitioners in audit firms and their professional staff

Expert Speaker

Chee Hay Kheong Daniel

Daniel spent more than 13 years in a Big 4 audit firm in Singapore and in audit and consulting work in London, before joining a Korean conglomerate as its General Manager in the venture capitalist division. He then joined a Dutch listed company as its Managing Director for Singapore and eventually as Managing Director for Singapore and Malaysia.

Daniel was an Associate Professor (Adjunct) in the National University of Singapore’s NUS Business School for 8 years teaching their audit and advance audit modules. He is now a Professor (Adjunct) in the Singapore University of Social Sciences (SUSS).

The webinar was recorded on 8 April 2020

  • Elearning
    • $163.50 incl. GST
    • PD hours: 1.5
    Complete online at your own pace (Self-paced)
    • $163.50 incl. GST

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