CCH Learning SEA


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This is a hybrid session. You have the option to attend this live in-person or online via zoom. Please select accordingly at registration.

The in-person session will be conducted at:
Singapore Marriott Tang Plaza Hotel - Lengkuas Room (Level 2)
320 Orchard Road, Singapore 238865

Ethics Pronouncement 100 has recently been updated. There are changes to definitions of some fundamental principles which accountants use to manage ethical dilemma. The expansion on the definition of biasness and how bias affects accountants’ judgment will be discussed.

This practical workshop provides the updates and illustrates the application of these principles in resolving ethical dilemma and managing ethical threats.

Programme Outline

Updates and illustrations of the application of principles in managing of ethical dilemma in the following situations for professional accountants in business:

  • Conflict of interest
  • Preparation and presentation of information
  • Acting with sufficient expertise
  • Compensation and incentives linked to financial reporting
  • Inducements
  • Pressure to breach fundamental principles

Illustrations of the application of principles for auditors in the following situations:

  • Conflict of interest
  • Buying goods and services from audit clients
  • Having business relationship with audit clients
  • Referral fee or commissions
  • Fees – audit clients are public interest entities
  • Fees – audit clients are listed entities or public company
  • Long association and partners rotation

Case studies will be used to illustrate the ethical threats and the application of the fundamental principles in the above situations.

This workshop qualifies for 7.0 CPE hours in Ethics and Professionalism ( (Category 2) .

What you will learn

  • Learn to apply ethical principles prescribed in EP 100 in managing ethical dilemma
  • Learn practical pointers in resolving ethical dilemma and managing ethical threats in real life

Target Audience

Accountants and Auditors

Expert Speaker

Chee Hay Kheong Daniel

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 15 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 MNCs, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).

This is a hybrid session. You have the option to attend this live in-person (at Singapore Marriott Tang Plaza Hotel) or online via Zoom. Please select accordingly at registration.

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