Independence in Appointment of Auditors
English
Last updated
Tue, 04-Mar-2025
Course Description
This e-learning module will focus on the evaluation of services and fees, when appointing or re-appointing an auditor. It will touch on:
- Responsibilities of CFOs, CEOs and directors, in particular audit committee members
- Codes of Ethics including ISCA Ethics Pronouncement 100 (EP 100) and Code of Professional Conduct and Ethics for Public Accountants and Accounting Entities issued by the Accounting and Corporate Regulatory Authority (ACRA Code)
- Non-assurance services and potential threats to independence
- Pre-concurrence of non-assurance services, in the case of public interest entities
- Fees and potential threats to independence
- Proportion of fees, in the case of public interest entities
- Singapore Companies Act provision related to fees
- Breaches related to independence
Caroline Lee
Past Deputy Chair and Board Member, IESBA; Past Chair, Singapore PAOC Ethics Sub-committee
Caroline Lee became a member of the International Ethics Standards Board for Accountants (IESBA) in January 2017. Ms. Lee has over 30 years experience in the public accountancy profession, all with KPMG. She was previously a Partner at KPMG in Singapore and Asia Pacific Head of Quality & Risk Management. and led the Risk Management and Ethics and Independence teams for KPMG in Singapore.Ms. Lee is also a member of the Singapore Public Accountants Oversight Committee’s Ethics Committee since April 2019.Ms. Lee is a Chartered Accountant and ISCA member. She has a Bachelor of Accountancy degree from the National University of Singapore.
Course Rating
Speaker's Rating
1 CPE Hour
Lesson
5
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