The SMP Committee submitted this comment letter to the IAASB in response to their Exposure Draft: Proposed Changes to the International Standards on Auditing (ISAs): Addressing Disclosures in the Audit of Financial Statements.

During the ISCA Ethics Forum as part of the Singapore Accountancy Convention 2014, Mr. James Sylph, Recently Retired Executive Director, Professional Standards & External Relations, IFAC, answers 5 questions of the state of ethics and governance in the accountancy profession as well as the future of ethics.

Mr. Sylph also spoke about the essential role of ethics in the accounting profession in a separate interview. See the full interview here.