Course Description

Is the Ethics Pronouncement 100 (EP 100) issued by ISCA affecting you as a Professional Accountant in Business (PAIB) or Professional Accountant in Public Practice (PAPP) when performing professional activities?


This e-learning course will take you through the conceptual framework of EP 100 and its relevance to professional accountants. You will explore various aspects, such as fundamental principles, ethical threats, ethical conflict resolution, responding to non-compliance with Laws and Regulations (NOCLAR), etc. Practical examples will be used to illustrate the ethical dilemmas commonly faced by professional accountants and a recommended ethical resolution framework in EP 100 will be shared.


Learning Outcome

After this course, you will achieve the following objective:

  • Professional accountants will enhance their understanding of their public interest duty and the relevance of the EP 100 in guiding them in respect of their public interest duty

 

Competency Mapping

CPE Category 2 = 2.0 CPE Hours


Viewing of E-Learning Course

Please note that this e-learning course is optimised for desktop browsers and may not be compatible with the web browsers of mobile devices and ISCA mobile app. We would encourage you to view and complete this e-learning course using your computers and laptops.

Instructor Image

Daniel Chee

FCA (Singapore)

Daniel is a Fellow Chartered Accountant of Singapore. He holds an Honours degree in Accountancy from the National University of Singapore and was a Certified Information Systems Auditor (CISA). He has more than 13 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 multi-national corporations, managing their operations in Singapore and Asia.Daniel has served as an adjunct Associate Professor in the department of accounting at the National University of Singapore (NUS), teaching the Audit and Assurance and Advanced Audit and Assurance modules. After NUS, he served as an Adjunct Professor in the accounting department of the Singapore University of Social Sciences (SUSS), teaching the Audit and Assurance module.Daniel also provided professional training to members of the Institute of Singapore Chartered Accountants (ISCA), the Singapore Institute of Directors (SID), public accounting firms and training providers.Daniel was formerly a committee member of both the IT Committee and the Examination Committee of ISCA, and was also a committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).

2 CPE Hours

Lesson

11

Quizzes

5

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