Online Threats Biggest Challenge For Businesses: Survey
The business environment is becoming increasingly volatile and complex, with heightened economic and geopolitical uncertainties resulting from the US tariffs and trade policies, and conflicts and wars elsewhere. To help members, CA Lab has published numerous articles on some of the most pressing issues, including recommendations from industry leaders on the next steps to take, […]
Auditing General IT Controls
TAKEAWAYS In today’s digitally driven business environment, reliable financial reporting and operational resilience depend on one critical enabler: sound IT controls. As financial professionals increasingly operate in systems-dependent environments, understanding and auditing General IT Controls (GITCs) is no longer optional and has become fundamental to ensuring assurance, governance, and compliance. This article provides a practical […]
SGX Mainboard Listing Rules: Proposed Reforms (Part 2 Of 2)
On 15 May 2025, Singapore Exchange Regulation (SGX RegCo) issued a consultation paper proposing reforms to the Listing Rules (Mainboard) of Singapore Exchange Securities Trading Limited (SGX-ST). The proposed changes are designed to complement the initiatives announced on 21 February 2025 by the Monetary Authority of Singapore’s (MAS’s) Equities Market Review Group, which aim to […]
SGX Mainboard Listing Rules: Proposed Reforms (Part 1 Of 2)
TAKEAWAYS On 15 May 2025, Singapore Exchange Regulation (SGX RegCo) issued a consultation paper proposing reforms to the Listing Rules (Mainboard) of Singapore Exchange Securities Trading Limited (SGX-ST). These proposed changes are designed to complement the initiatives announced on 21 February 2025 by the Monetary Authority of Singapore’s (MAS’s) Equities Market Review Group, which aim […]
TECHNICAL HIGHLIGHTS
AUDITING AND ASSURANCE Key Considerations On Auditing Implications From US Tariffs The ongoing uncertainty surrounding the baseline and additional reciprocal tariffs by the US has raised concerns about potential shifts in the global trade landscape. In light of this development, we would like to highlight certain key auditing considerations. With the heightened uncertainty, auditors should […]
Singapore Tax Cases 2024 (Part 2 Of 2)
TAKEAWAYS In Singapore Tax Cases 2024 (Part 1), published in May, we focused on the landmark Singapore High Court decision of Changi Airport Group (Singapore) Pte Ltd v Comptroller of Income Tax [2024] SGHC 281, based on a seminar organised by the Singapore Chartered Tax Professionals (SCTP). The session was facilitated by Accredited Tax Advisor […]
Applying An Ethical Benchmark To Tax Planning (Part 3 of 3)
The ISCA Ethics Committee (EC) develops the ISCA Code of Professional Conduct and Ethics (EP 100). As part of outreach efforts to raise awareness, the ISCA EC collaborated with the tax experts who wrote this three-part article to shed light on the adoption of the tax planning standards in EP 100 (revised on 20 March […]
Work Redefined: Gen Zs And Millennials
By 2030, Gen Zs (born 1997–2012) and Millennials (born 1981–1996) are expected to make up nearly three-quarters of the global workforce, and they are bringing a new set of priorities with them. Having entered the job market in the shadow of a global pandemic and an economic recession, they are reshaping the way we define […]
Playbook For Companies To Navigate Business Complexities
The Singapore Economic Resilience Taskforce (SERT) saw some recent changes in the composition of its members, but its primary goal – to help Singapore businesses and workers navigate the uncertainties caused by rising trade protectionism and geopolitical developments – remains intact. Separately, each of the entities with representation in SERT has been going about its […]
Challenges Of A Crypto Accountant
TAKEAWAYS One of the primary difficulties encountered by crypto accountants is the lack of clear regulatory guidelines regarding the classification and measurement of cryptocurrencies. These digital assets do not conform neatly to existing categories like cash or securities, resulting in ambiguity in financial reporting standards. The inconsistent treatment of cryptocurrencies across jurisdictions complicates compliance efforts, […]