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 Outcomes

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.