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Accounting and Corporate Regulatory Authority

Changes to the ACRA Code for public accountants and accounting entities

16 October 2026

Audience

Accountants

Accounting entities

News Topic

Accounting standards and sector regulation

Category

Announcement

ACRA has issued changes to the Code of Professional Conduct and Ethics for public accountants and accounting entities (ACRA Code) to adopt the final pronouncement, Revisions to the Code Addressing Using the Work of an External Expert (“Experts FP”)  issued by the International Ethics Standards Board for Accountants (or IESBA)1.

The changes are set out in the Accountants (Prescribed Standards and Code of Professional Conduct and Ethics) (Amendment) Order 2026 [PDF, 179.36 KB] (opens in new tab). The revised ACRA Code (opens in new tab) is also available for reference.

1 The ACRA Code reproduces, with the permission of the International Federation of Accountants (IFAC), all or part of the Experts FP issued by the IESBA and published by IFAC in January 2025.

Reproduction of such text is allowed within Singapore for non-commercial purposes only.  All other existing rights are reserved.  Further information can be obtained from the IFAC at www.ifac.org (opens in new tab) or by writing to permissions@ifac.org.