The ICPAS Technical Enquiry Service is designed to offer
technical advice to ICPAS members only.
What Does the ICPAS Technical Enquiry Service
Cover?
The ICPAS Technical Division is happy to assist with enquiries
that may relate to the following:
• Auditing and Assurance - FAQs
• Financial Reporting - FAQs
• Ethics - FAQs
• Corporate Governance
The ICPAS Technical Enquiry Service seeks to be as helpful as
possible in advising its members on the above matters, but should
not, as a matter of the Institute's policy, be taken as a
substitute for professional judgement, for independent research or
for professional advice. Members should submit their queries via
the online ICPAS Technical Enquiry Form.
Responses will be sent via e-mail.
How to Submit a Technical Enquiry?
Questions are submitted electronically by completing the ICPAS
Technical Enquiry Form.
Before submitting your enquiry, please consider the following
steps when formulating your question:
1. Refer to current and applicable promulgations for guidance
(e.g. Singapore Financial
Reporting Standards (FRS), the Companies Act, Singapore Standards on
Auditing (SSA), etc.);
2. Discuss your enquiry with senior accounting/finance/legal
personnel in your organisation;
3. Discuss your enquiry with your independent auditors, if
applicable. Where necessary, your independent auditors should seek
the assistance of their technical advisors;
4. If, after consulting with your
senior accounting/finance/legal personnel and
independent auditors you still need further clarification or
guidance, please complete and submit the ICPAS Technical Enquiry
Form;
Note: Submission of an incomplete form will either result in a
request for additional information or the enquiry not being
answered. If you have any further queries about how to fill out the
ICPAS Technical Enquiry Form or encounter any difficulty with
submitting the electronic form, please email us at technical@icpas.org.sg.
Disclaimer:
The ICPAS Technical Division provides responses on a general
basis based on current promulgations and does not constitute advice
on specific issues relating to the interpretation of standards and
other promulgations. Members (and/or their clients) are therefore
advised to conduct further research or obtain professional advice
where they consider this appropriate. You may also wish to seek the
advice of your lawyer, consultant or other professional advisor for
detailed answers. As a matter of policy, the advice provided should
not be taken as a substitute for professional judgement and as
such, neither the Institute nor its staff accept any responsibility
for the accounting treatment or for the application of auditing and
assurance or other professional standards in the particular
circumstances (as applicable) applied consequent to the staff
response.