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Accounting and Corporate Regulatory Authority

Changes to the ACRA Code for Public Accountants and Accounting Entities

Audience

Accountants

Accounting entities

Corporate service providers (CSPs)

News Topic

Accountancy careers

Accounting standards and sector regulation

Category

Announcement

15 November 2023

This article has been migrated from an earlier version of the site and may display formatting inconsistencies.

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 issued by the International Ethics Standards Board for Accountants (or IESBA)1 on: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits.

The changes are set out in the Accountants (Prescribed Standards and Code of Professional Conduct and Ethics) (Amendment) Order 2023 (opens in new tab) (PDF, 880KB) and will take effect from 15 December 2023.

1 The ACRA Code reproduces, with the permission of the International Federation of Accountants (IFAC), all or part of the Final Pronouncements on: Revisions to the Code Relating to the Definition of Engagement Team and Group Audits issued by the IESBA and published by IFAC in February 2023.  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 https://www.ifac.org (opens in new tab) or by writing to permissions@ifac.org (opens in new tab).