Exposure Draft - ACRA

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CODE OF PROFESSIONAL CONDUCT AND ETHICS FOR PUBLIC ACCOUNTANTS CONTENTS Page 010 SCOPE .......................................................................................................................... 2 PART A: GENERAL APPLICATION OF THE CODE 100 Introduction and Fundamental Principles ..................................................................... 4 110 Integrity ......................................................................................................................... 9 120 Objectivity .................................................................................................................... 10 130 Professional Competence and Due Care ....................................................................... 11 140 Confidentiality .............................................................................................................. 12 150 Professional Behavior ................................................................................................... 14 PART B: APPLICATION GUIDANCE 200 Introduction ................................................................................................................... 16 210 Professional Appointment ............................................................................................. 21 220 Conflicts of Interest ...................................................................................................... 25 230 Second Opinions ........................................................................................................... 27 240 Fees and Other Types of Remuneration........................................................................ 28 250 Marketing Public Accountancy Services ...................................................................... 30 260 Gifts and Hospitality ..................................................................................................... 31 270 Custody of Clients Assets ............................................................................................. 32 280 Objectivity–All Services ............................................................................................... 33 290 Independence–Assurance Engagements ....................................................................... 34 DEFINITIONS ....................................................................................................................... 78 EFFECTIVE DATE ............................................................................................................... 82 1
CODE OF PROFESSIONAL CONDUCT AND ETHICS FOR PUBLIC ACCOUNTANTS SCOPE 010.1 This Code of Professional Conduct and Ethics establishes ethical requirements for Public Accountants. Compliance with this Code is mandatory for all Public Accountants and failure to observe the Code may result in disciplinary action. . 010.2 This Code applies to the provision of public accountancy services by public accountants. Under the Accountants Act, public accountancy services means audit and reporting on financial statements and the doing of other such acts that are required by any written law to be done by a public accountant. For non-public accountancy services, public accountants should refer to the Code of Ethics of their professional body. Singapore provisions that are additional to the IFAC Code are numbered with the suffix ‗SG’. 2
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Exposure Draft - ACRA

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