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 on 16th August will be conducted at:
Singapore Marriott Tang Plaza Hotel
(Legacy Suite, Level 2)
320 Orchard Road
Singapore 238865

This workshop aims to help accountants and auditors keep abreast with the latest changes in the Code of Professional Conduct and Ethics. It focuses on the recent revisions to the ethical code.

Programme Outline

1. ISCA has revised EP100 on 7 September 2022 to adopt four IESBA’s final pronouncements (FPs) and a revised SG provision. The revised EP 100 is effective 15 December 2022.

Key changes are summarised below:

  • Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers (EQR FP);
  • Revisions to the Fee-related Provisions of the Code (Fees FP);
  • Revisions to the Non-Assurances Services Provisions of the Code (NAS FP);
  • Quality Management-related Conforming Amendments to the Code (QM FP); and
  • Revised SG provision, SG410.27A, applicable to audit clients that are listed entities.

2. ISCA has revised EP 100 on 7 July 2021 to adopt two IESBA’s Final Pronouncements. The revised EP 100 is effective 31 December 2021. Key changes are the revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants.

Case studies will be used throughout the workshop to illustrate the ethical threats and the application of the fundamental principles in real life scenarios.

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

What you will learn

  • Stay abreast of the latest changes in the code of ethics and professional conduct
  • Understand how you can effectively manage the ethical dilemma faced 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 or online via Zoom. Please select accordingly at registration.

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