🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 157 (from laksa063)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa157.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://isca.org.sg/standards-guidance/ethics-(ep-200)/targeted-financial-sanctions\')), getAhrefsUnparsedNoserviceFromURL(\'https://isca.org.sg/standards-guidance/ethics-(ep-200)/targeted-financial-sanctions\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/isca.org.sg\/standards-guidance\/ethics-(ep-200)\/targeted-financial-sanctions","crawl_time":1776541489,"first_indexed_time":1612028942,"http_code":200,"src_unparsed":"sg,org,isca!\/standards-guidance\/ethics-(ep-200)\/targeted-financial-sanctions s443","src_root_hash":"9995084806436226157","history_drop_reason":null,"meta_title":"Targeted Financial Sanctions","meta_descriptions":[],"attrs_boilerpipe_text":"UNITED NATIONS REGULATIONS\nAs a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations).\nAll persons in Singapore have to comply with the UN Regulations\n1\n. Among other provisions, the \nUN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities\n. Please refer to \nMAS’ webpage on targeted financial sanctions\n for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding $1 million. \nTERRORIST DESIGNATIONS\nProfessional accountants should also comply with other targeted financial sanctions in the \nTerrorism (Suppression of Financing) Act\n (TSFA). \n \nThis can also be found under the \nLISTS OF DESIGNATED INDIVIDUALS AND ENTITIES\n on the MAS' website.\nThe TSFA prohibits all persons from:\n(a) providing or collecting property for terrorist acts;\n(b) providing property or financial or other related services for terrorist purposes;\n(c) using or possessing property for terrorist purposes;\n(d) dealing with property of terrorists, including funds derived or generated from the property;\n(e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and\n(f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists.\nThe TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time\n3\n.\nProfessional accountants are also encouraged to refer to \nSingapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD)\n4\n webpage\n for more information on terrorist designations and de-listings.\nIn addition, enclosed is an \nTERRORIST ALERT LIST\n, which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. \nThis list is to be kept strictly confidential and should not be further circulated or distributed to other persons.\nUnless an Exemption Order under Section 7 of the TSFA is obtained, \nprofessional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List\n. Professional accountants must also immediately freeze any assets\/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of $500,000, and\/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department.\nProfessional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List\n, and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above.\n1\nExcept for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations.\n2\nThe FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation.\n3\nThe First Schedule was last updated on 15 October 2015.\n4\n The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs. ","attrs_markdown":"![](https:\/\/www.facebook.com\/tr?id=1013052252105230&ev=PageView%0A&noscript=1)\n\nISCA Corporate Membership Refresh benefits your entire team!  [Click here to learn more.](https:\/\/isca.org.sg\/membership\/become-a-member\/corporate-membership)\n\nLooking for meeting, training or office space in CBD?  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(Sustainability)](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change\/news-events)\n  - [Financial Reporting](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting)\n    - [Due Process](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/due-process)\n    - [Standards](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/standards)\n    - [Technical Guidance issued by ISCA Professional Standards Division](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/technical-guidance-issued-by-isca-professional-standards-division)\n    - [News & Events (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/news-events)\n    - [Open for Comment](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/open-for-comment)\n    - [Thought Leadership (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/thought-leadership)\n    - [Resources (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/resources)\n    - [Micro Accounting Model](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/micro-accounting-model)\n  - [Technical Enquiry Service](https:\/\/isca.org.sg\/standards-guidance\/technical-enquiry-service1)\n    - [Technical Enquiry Form](https:\/\/isca.org.sg\/standards-guidance\/technical-enquiry-service1\/technical-enquiry-form1)\n  - [ISCA Technical Bulletins](https:\/\/isca.org.sg\/standards-guidance\/isca-technical-bulletins)\n- [Internationalisation](https:\/\/isca.org.sg\/isca-overseas-chapters)\n  - [Professional Services (PS) Centre](https:\/\/isca.org.sg\/isca-overseas-chapters\/professional-services-\$ps\$-centre)\n  - [Australia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/australia-chapter)\n  - [China (Mainland) Chapters](https:\/\/isca.org.sg\/isca-overseas-chapters\/china-chapters)\n  - [Philippines Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/philippines-chapter)\n  - [Hong Kong SAR Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/hong-kong-chapter)\n  - [Indonesia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/indonesia-chapter)\n  - [Malaysia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/malaysia-chapter)\n  - [South Korea Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/korea-chapter)\n  - [Thailand Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/thailand-chapter)\n  - [United Kingdom Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/united-kingdom-chapter)\n  - [Vietnam Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/vietnam-chapter)\n- [About Us](https:\/\/isca.org.sg\/about-us)\n  - [About the Institute of Singapore Chartered Accountants](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants)\n    - [Vision and Mission](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/vision-and-mission)\n    - [Our Core Values](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/our-core-values)\n    - [About Our Brand](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/about-our-brand)\n    - [The Council](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/the-council)\n    - [Management](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/management)\n    - [ISCA Committees](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-committee)\n    - [Annual General Meeting](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/annual-general-meeting2025-26)\n    - [Call for Nominations to ISCA Council](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/call-for-nominations-to-isca-council-public)\n    - [Annual Report](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/annual-report)\n    - [ISCA Group 2025 Half-Yearly Unaudited Financial Results](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-group-2025-half-yearly-unaudited-financial-results)\n    - [Public Interest](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/public-interest)\n    - [ISCA Constitution and rules](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-constituion-and-rules)\n    - [International Recognition](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/international-recognition)\n  - [The Council](https:\/\/isca.org.sg\/about-us\/the-council)\n  - [Public Interest](https:\/\/isca.org.sg\/about-us\/public-interest)\n  - [ISCA Cares](https:\/\/isca.org.sg\/about-us\/isca-cares)\n    - [About ISCA Cares](https:\/\/isca.org.sg\/about-us\/isca-cares\/about-isca-cares)\n    - [Be Involved](https:\/\/isca.org.sg\/about-us\/isca-cares\/be-involved)\n    - [Our Programmes](https:\/\/isca.org.sg\/about-us\/isca-cares\/our-programme)\n    - [Our Ambassadors' Stories](https:\/\/isca.org.sg\/about-us\/isca-cares\/our-stories)\n    - [Contact Us](https:\/\/isca.org.sg\/about-us\/isca-cares\/contact-us)\n  - [Newsroom](https:\/\/isca.org.sg\/about-us\/newsroom)\n    - [Speeches](https:\/\/isca.org.sg\/about-us\/newsroom\/speeches)\n    - [Media Releases](https:\/\/isca.org.sg\/about-us\/newsroom\/media-releases)\n  - [Careers @ ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca)\n    - [Fun at ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca\/staff-activities)\n    - [Job Opportunities](https:\/\/isca.org.sg\/about-us\/careers-@-isca\/job-opportunity)\n  - [Difference Makers in the Community](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community)\n    - [Be a Volunteer\\!](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/be-a-volunteer!)\n    - [CCF Funded Training](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/CCF-Funded-Training)\n    - [Request Consultation](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/request-consultation)\n    - [Contact Us](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/contact-us)\n  - [iShop@ISCA](https:\/\/isca.org.sg\/about-us\/iShop@ISCA)\n  - [Invitation to Quote](https:\/\/isca.org.sg\/about-us\/invitation-to-quote)\n  - [List of Contacts](https:\/\/isca.org.sg\/about-us\/contact-us)\n  - [Join Us As A Trainer](https:\/\/isca.org.sg\/about-us\/join-us-as-a-trainer)\n  - [Security Center](https:\/\/isca.org.sg\/about-us\/security-center)\n    - [Email Scams & Phishing](https:\/\/isca.org.sg\/about-us\/security-center\/email-scams-phishing)\n    - [Computer Threats](https:\/\/isca.org.sg\/about-us\/security-center\/computer-threats)\n    - [Reporting Fraud](https:\/\/isca.org.sg\/about-us\/security-center\/reporting-fraud)\n\n[My Profile](https:\/\/eservices.isca.org.sg\/MyDashboard)\n\n[Login](https:\/\/isca.org.sg\/login)\n\nLogout\n\nToggle mobile menu\n\nSearch\n\n## Singapore CA Qualification\n[Learn more](https:\/\/isca.org.sg\/scaq)\n\n- [Foundation Programme](https:\/\/isca.org.sg\/scaq\/foundation-programme)\n- [Professional Programme](https:\/\/isca.org.sg\/scaq\/professional-programme)\n- [Study Support](https:\/\/isca.org.sg\/scaq\/study-support)\n- [Accredited Training Organisations](https:\/\/isca.org.sg\/scaq\/accredited-training-organisations)\n- [Registered Learning Organisations](https:\/\/isca.org.sg\/scaq\/registered-learning-organisations)\n- [Apply Now](https:\/\/isca.org.sg\/scaq\/candidates-portal)\n- [Pass Rates](https:\/\/isca.org.sg\/scaq\/pass-rates)\n- [What's New + FAQs](https:\/\/isca.org.sg\/scaq\/faqs)\n- [Exam Day Announcement](https:\/\/isca.org.sg\/scaq\/exam-day-announcement)\n- [SCAQ Accelerated Pathway Programme](https:\/\/isca.org.sg\/scaq\/scaq-accelerated-pathway-programme)\n- [SCAQ Polytechnic Pathway Programme](https:\/\/isca.org.sg\/scaq\/scaq-polytechnic-pathway-programme)\n\n- [SCAQ Academy](https:\/\/isca.org.sg\/scaq\/registered-learning-organisations\/scaq-academy)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/scaq\/foundation-programme.png?sfvrsn=329cb09_0)\n\n### Foundation Programme\nFind out more about the SCAQ Foundation Programme requirements, eligibility, modules, fees and more.\n\n[Learn More](https:\/\/isca.org.sg\/scaq\/foundation-programme)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/scaq\/professional-programme.png?sfvrsn=211cf404_0)\n\n### Professional Programme\nFind out more about the SCAQ Professional Programme requirements, eligibility, modules, fees and more.\n\n[Learn More](https:\/\/isca.org.sg\/scaq\/professional-programme)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/scaq\/ato61738d57a22c40349980e4f86d411390.png?sfvrsn=275fcdf3_0)\n\n### Accredited Training Organisations\nFind out how to become an Accredited Training Organisation under the SCAQ.\n\n[Learn More](https:\/\/isca.org.sg\/scaq\/accredited-training-organisations)\n\n## Membership\nISCA offers membership for both professional accountants and students.\n\n[Learn more](https:\/\/isca.org.sg\/membership)\n\n- [Become a member](https:\/\/isca.org.sg\/membership\/become-a-member)\n- [Restrictions on use of CA (Singapore) Designation](https:\/\/isca.org.sg\/membership\/restrictions-on-use-of-ca-\$singapore\$-designation)\n- [Member Services](https:\/\/isca.org.sg\/membership\/member-services)\n- [Member Obligations](https:\/\/isca.org.sg\/membership\/member-obligations)\n- [Pathways to International Recognition](https:\/\/isca.org.sg\/membership\/pathways-to-international-recognition)\n- [ISCA Mobile App](https:\/\/isca.org.sg\/membership\/isca-mobile-app)\n- [ISCA Corporate Member Trip](https:\/\/isca.org.sg\/membership\/isca-corporate-member-trip)\n\n- [Corporate Membership](https:\/\/isca.org.sg\/membership\/become-a-member\/corporate-membership)\n- [Individual Membership](https:\/\/isca.org.sg\/membership\/become-a-member\/individual-membership)\n- [Complimentary Info Sessions](https:\/\/isca.org.sg\/membership\/become-a-member\/infosessions)\n- [Recognition of Membership of Another Professional Body](https:\/\/isca.org.sg\/membership\/become-a-member\/recognition-of-membership-of-another-professional-body)\n\n- [Membership Renewal](https:\/\/isca.org.sg\/membership\/member-services\/membership-renewal)\n- [Membership Reinstatement](https:\/\/isca.org.sg\/membership\/member-services\/membership-reinstatement)\n- [Become a Public Accountant](https:\/\/isca.org.sg\/membership\/member-services\/become-a-public-accountant)\n- [Become a Fellow](https:\/\/isca.org.sg\/membership\/member-services\/become-a-fellow)\n- [Become a Member-in-Retirement](https:\/\/isca.org.sg\/membership\/member-services\/become-a-member-in-retirement)\n- [Become a Life Member](https:\/\/isca.org.sg\/membership\/member-services\/become-a-life-member)\n- [Become an ASEAN CPA](https:\/\/isca.org.sg\/membership\/member-services\/going-international)\n- [Resignation, Removal or Suspension of Membership](https:\/\/isca.org.sg\/membership\/member-services\/resignation-removal-or-suspension-of-membership)\n- [Membership Certificate and Letter of Good Standing](https:\/\/isca.org.sg\/membership\/member-services\/certificate-and-letter-of-good-standing)\n- [Search for an ISCA Member](https:\/\/isca.org.sg\/membership\/member-services\/member-directory)\n- [Members' Reward Programme](https:\/\/isca.org.sg\/membership\/member-services\/members-reward-programme)\n- [Member Privileges Programme](https:\/\/isca.org.sg\/membership\/member-services\/member-privileges-programme)\n\n- [ISCA Code of Professional Conduct and Ethics](https:\/\/isca.org.sg\/membership\/member-obligations\/isca-code-of-professional-conduct-and-ethics)\n- [CPE Requirements](https:\/\/isca.org.sg\/membership\/member-obligations\/cpe-requirements)\n- [Verifiable and Non-verifiable Learning](https:\/\/isca.org.sg\/membership\/member-obligations\/verifiable-and-non-verifiable-learning)\n- [Updating your CPE activities](https:\/\/isca.org.sg\/membership\/member-obligations\/updating-your-cpe-activities)\n- [ISCA Constitution & Rules](https:\/\/isca.org.sg\/membership\/member-obligations\/isca-constitution-rules)\n- [CPE Exemptions](https:\/\/isca.org.sg\/membership\/member-obligations\/cpe-exemptions)\n- [CPE Compliance Check](https:\/\/isca.org.sg\/membership\/member-obligations\/cpe-compliance-check)\n- [FAQs](https:\/\/isca.org.sg\/membership\/member-obligations\/faq)\n\n- [Recognition Arrangement](https:\/\/isca.org.sg\/membership\/pathways-to-international-recognition\/reciprocity-agreement)\n- [ISCA-CIMA Pathway](https:\/\/isca.org.sg\/membership\/pathways-to-international-recognition\/isca-cima-pathway)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/brand-refresh-images\/blue-skyline.png?sfvrsn=47b05988_6)\n\n### Corporate Membership\nBe at the forefront of business and practice insights by equipping your business and staff with enriching information and benefits that you do not want to miss out on today\\!\n\n[Learn More](https:\/\/isca.org.sg\/membership\/become-a-member\/corporate-membership)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/brand-refresh-images\/man-in-formal-wear-\$segmant-a-red\$.png?sfvrsn=dd675fd5_2)\n\n### Individual Membership\nFind out more about pathways to ISCA membership such as CA Singapore, ISCA PBA, Specialisation credentials, experienced professional, associate, affiliate and student member\n\n[Learn More](https:\/\/isca.org.sg\/membership\/become-a-member\/individual-membership)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/brand-refresh-images\/2.png?sfvrsn=7c81c05f_2)\n\n### Membership Renewal\nAll ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.\n\n[Learn More](https:\/\/isca.org.sg\/membership\/member-services\/membership-renewal)\n\n## ISCA Academy\n[Learn more](https:\/\/isca.org.sg\/iscaacademy)\n\n- [Courses](https:\/\/isca.org.sg\/iscaacademy\/courses)\n- [ISCA Sustainability Certifications](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications)\n- [Financial Forensic Accounting Qualification (FFAQ)](https:\/\/isca.org.sg\/iscaacademy\/financial-forensic-accounting-qualification-\$FFAQ\$)\n- [ISCAccountify](https:\/\/isca.org.sg\/iscaacademy\/iscaccountify)\n- [Boardflix](https:\/\/isca.org.sg\/iscaacademy\/boardflix)\n- [ISCA-INSEAD CFO Apex Programme](https:\/\/isca.org.sg\/iscaacademy\/isca-insead-cfo-apex-programme)\n- [Financial Stewardship for Charities](https:\/\/isca.org.sg\/iscaacademy\/financial-stewardship-for-charities)\n\n- [For PAIBs (Finance Professionals)](https:\/\/isca.org.sg\/iscaacademy\/courses\/paib-finance-professionals)\n- [For PAIPs (Audit Practitioners)](https:\/\/isca.org.sg\/iscaacademy\/courses\/paips-audit-practitioners)\n- [For Public Sector Finance](https:\/\/isca.org.sg\/iscaacademy\/courses\/Public-Sector-Finance)\n- [For Corporates](https:\/\/isca.org.sg\/iscaacademy\/courses\/corporates)\n- [Certified Business Agility in Finance](https:\/\/isca.org.sg\/iscaacademy\/courses\/agility-in-finance)\n- [Search for all courses](https:\/\/isca.org.sg\/iscaacademy\/courses\/course-listing)\n- [Course Calendar](https:\/\/isca.org.sg\/iscaacademy\/courses\/course-calendar)\n- [Course Catalogue](https:\/\/isca.org.sg\/iscaacademy\/courses\/course-catalogue)\n- [Funded Courses](https:\/\/isca.org.sg\/iscaacademy\/courses\/funded-courses)\n- [FlexLearn Package](https:\/\/isca.org.sg\/iscaacademy\/courses\/flexlearn-package)\n\n- [Sustainability Professional Certification Interest Form](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications\/sr-certificate-interest-form)\n- [ISCA Sustainability Professional Certification](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications\/isca-sustainability-professional-certification)\n- [ISCA Sustainability Assurance Professional Certification](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications\/isca-sustainability-assurance-professional-certification)\n- [ISCA Sustainability Reporting Professional Credential](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications\/isca-sustainability-reporting-professional-credential)\n\n- [FFAQ Interest Form](https:\/\/isca.org.sg\/iscaacademy\/financial-forensic-accounting-qualification-\$FFAQ\$\/ffaq-interest-form)\n\n- [Log In](https:\/\/isca.org.sg\/iscaacademy\/iscaccountify\/log-in)\n\n- [Boardflix](https:\/\/isca.org.sg\/iscaacademy\/boardflix\/boardflix)\n- [Financial Stewardship for Charities](https:\/\/isca.org.sg\/iscaacademy\/boardflix\/financial-stewardship-for-charities)\n- [BOD Masterclass Programme (SGX-prescribed)](https:\/\/isca.org.sg\/iscaacademy\/boardflix\/bod-masterclass-programme)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/brand-refresh-images\/2.png?sfvrsn=7c81c05f_2)\n\n### Search for all courses\n[Learn More](https:\/\/isca.org.sg\/iscaacademy\/courses\/course-listing)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/weixin-test\/sr-website-banner-\$1\$.png?sfvrsn=7844d69f_0)\n\n### ISCA Sustainability Certifications\n[Learn More](https:\/\/isca.org.sg\/iscaacademy\/isca-sustainability-professional-certifications)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/weixin-test\/bod-\$1\$6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)\n\n### BOD Masterclass Programme (SGX-prescribed)\n[Learn More](https:\/\/isca.org.sg\/iscaacademy\/boardflix\/bod-masterclass-programme)\n\n## Member Support\nBe supported in every stage of your profession with your ISCA membership.\n\n[Learn more](https:\/\/isca.org.sg\/member-support)\n\n- [ISCA Career Growth Centre](https:\/\/isca.org.sg\/member-support\/cgc)\n- [ISCA House](https:\/\/isca.org.sg\/member-support\/facilities-booking)\n- [ISCA Directory](https:\/\/isca.org.sg\/member-support\/directory)\n- [Members in Business](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business)\n- [Members in Public Practice](https:\/\/isca.org.sg\/member-support\/members-in-practice)\n- [Young Member Support](https:\/\/isca.org.sg\/member-support\/young-member-support)\n- [Female Member Support](https:\/\/isca.org.sg\/member-support\/female-member-support)\n- [Accountancy Sector Job Redesign Toolkit](https:\/\/isca.org.sg\/member-support\/accountancy-sector-job-redesign-toolkit)\n- [Events](https:\/\/isca.org.sg\/member-support\/events)\n- [Professional Accountancy Hub (PA Hub)](https:\/\/isca.org.sg\/member-support\/pa-hub)\n- [AI Fluency Programme](https:\/\/isca.org.sg\/member-support\/free-ai-fluency-programme)\n\n- [ISCA Job Portal](https:\/\/isca.org.sg\/member-support\/cgc\/accountants)\n- [Salary & Career Snippets Revelation](https:\/\/isca.org.sg\/member-support\/cgc\/salary-career-snippets-revelation)\n- [Board Mentoring](https:\/\/isca.org.sg\/member-support\/cgc\/board-mentoring)\n- [Board Appointment Services](https:\/\/isca.org.sg\/member-support\/cgc\/board-appointment-services)\n\n- [ISCA Members' Lounge](https:\/\/isca.org.sg\/member-support\/facilities-booking\/isca-members'-lounge)\n- [Members' Lounge Schedule](https:\/\/isca.org.sg\/member-support\/facilities-booking\/members'-lounge-closure-schedule)\n\n- [Roadmap for Members in Business](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business\/roadmap-for-members-in-business)\n- [Training Activities](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business\/training-activities)\n- [Peer-to-Peer Networking](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business\/peer-to-peer-networking)\n- [Career Support](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business\/career-support)\n- [Seeking help from a PA firm?](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business\/seeking-help-from-a-pa-firm)\n\n- [SMP Centre](https:\/\/isca.org.sg\/member-support\/members-in-practice\/smp-centre)\n- [Sustainability Apex Programme](https:\/\/isca.org.sg\/member-support\/members-in-practice\/sap-masterclass)\n- [Build Digital Capabilities](https:\/\/isca.org.sg\/member-support\/members-in-practice\/build-digital-capabilities)\n- [Create Opportunities](https:\/\/isca.org.sg\/member-support\/members-in-practice\/create-opportunities)\n- [Ensure Quality Assurance](https:\/\/isca.org.sg\/member-support\/members-in-practice\/quality-assurance)\n- [Expand Knowledge Circle](https:\/\/isca.org.sg\/member-support\/members-in-practice\/knowledge-circle)\n- [Practice Monitoring Programme - Hot Review Panel](https:\/\/isca.org.sg\/member-support\/members-in-practice\/PMP-review-panel)\n\n- [ISCA One Young \\#CharteredStar Competition](https:\/\/isca.org.sg\/member-support\/young-member-support\/isca-one-young-charteredstar-competition)\n- [ISCA Global Talent Programme](https:\/\/isca.org.sg\/GTP)\n\n- [ISCA Conference 2025](https:\/\/isca.org.sg\/member-support\/events\/isca-conference-2025)\n- [Sponsorships](https:\/\/isca.org.sg\/member-support\/events\/sponsorships)\n- [Sports and Games](https:\/\/isca.org.sg\/member-support\/events\/sports-and-games)\n- [Knowledge Sharing Events](https:\/\/isca.org.sg\/member-support\/events\/knowledge-sharing-events)\n- [Tech Fair 2025](https:\/\/isca.org.sg\/member-support\/events\/tech-fair-2025)\n- [Budget & Tax Conference 2026](https:\/\/isca.org.sg\/member-support\/events\/budget-tax-conference-2026)\n\n- [PA Hub Partners](https:\/\/isca.org.sg\/member-support\/pa-hub\/pa-hub-partners)\n- [PA Hub Events](https:\/\/isca.org.sg\/member-support\/pa-hub\/pa-hub-events)\n- [PA Hub Contact Us](https:\/\/isca.org.sg\/member-support\/pa-hub\/pa-hub-contact-us)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/cpe\/pba-image.jpg?sfvrsn=cacac365_0)\n\n### ISCA Career Growth Centre\nEmpowering you to achieve your career aspirations. Supporting you in your firm's employment needs.\n\n[Learn More](https:\/\/isca.org.sg\/member-support\/cgc)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/new-images-\$webpage-res\$\/business-management-global-connection\/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)\n\n### Members in Business\nFind all you need as a member in Business\n\n[Learn More](https:\/\/isca.org.sg\/member-support\/professional-accountants-in-business)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/new-images-\$webpage-res\$\/audit-assurance\/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)\n\n### Members in Public Practice\nFind all you need as a member in Public Practice\n\n[Learn More](https:\/\/isca.org.sg\/member-support\/members-in-practice)\n\n## Resource Library\nAccess Chartered Accountants Lab for the latest content and Business Insights for professional accountants in a dynamic business environment.\n\n[Learn more](https:\/\/isca.org.sg\/resource-library)\n\n- [Chartered Accountants Lab](https:\/\/isca.org.sg\/resource-library\/chartered-accountants-lab)\n- [Digitalisation](https:\/\/isca.org.sg\/resource-library\/digitalisation)\n- [Future of Profession](https:\/\/isca.org.sg\/resource-library\/future-of-profession)\n- [Singapore Budget](https:\/\/isca.org.sg\/resource-library\/singapore's-budget)\n- [Corporate Governance and Risk Management](https:\/\/isca.org.sg\/resource-library\/corporate-governance)\n- [Sustainability](https:\/\/isca.org.sg\/resource-library\/sustainability)\n\n- [Accounting For Good](https:\/\/isca.org.sg\/resource-library\/chartered-accountants-lab\/accounting-for-good)\n- [IS Chartered Accountant Journal Archives](https:\/\/isca.org.sg\/resource-library\/chartered-accountants-lab\/is-chartered-accountant-journal-archives)\n\n- [AI Whitepaper](https:\/\/isca.org.sg\/resource-library\/digitalisation\/artificial-intelligence-for-the-accountancy-industry---what-lies-ahead)\n- [AI Study for Global Chartered Accountancy Profession](https:\/\/isca.org.sg\/resource-library\/digitalisation\/ai-and-the-future-of-the-global-chartered-accountancy-profession)\n- [Responsible Artificial Intelligence Framework in Accountancy](https:\/\/isca.org.sg\/resource-library\/digitalisation\/responsible-artificial-intelligence-framework-in-accountancy)\n\n- [Evolving Accountancy Education](https:\/\/isca.org.sg\/resource-library\/future-of-profession\/making-accountancy-education-fit-for-purpose-for-the-new-economy)\n- [SCAQ Enhancements](https:\/\/isca.org.sg\/resource-library\/future-of-profession\/recommendation-paper-for-enhancements-to-the-singapore-chartered-accountant-qualification)\n- [Trust Survey for Chartered Accountancy 2025](https:\/\/isca.org.sg\/resource-library\/future-of-profession\/trust-survey-for-chartered-accountancy-2025)\n- [Strategy Discussion Paper for Strengthening Small and Medium-Sized Accounting Practices](https:\/\/isca.org.sg\/resource-library\/future-of-profession\/strategy-discussion-paper-for-strengthening-small-and-medium-sized-accounting-practices)\n\n- [Sustainability Jobs and Skills](https:\/\/isca.org.sg\/resource-library\/sustainability\/sustainability-jobs-and-skills)\n- [Sustainability Transformation](https:\/\/isca.org.sg\/resource-library\/sustainability\/sustainability-transformation)\n- [Scope 3](https:\/\/isca.org.sg\/resource-library\/sustainability\/scope-3)\n- [Trust in Transition: Building Confidence in Sustainability Disclosures](https:\/\/isca.org.sg\/resource-library\/sustainability\/trust-in-transition-building-confidence-in-sustainability-disclosures)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/testing\/focus_ags-on-data-analytics80d7d6631c874abab4e58ff3ffec00eb.jpg?sfvrsn=3e554d16_0)\n\n### Chartered Accountants Lab\nBe in tune with timely updates and in-depth analysis of accounting and business issues.\n\n[Learn More](https:\/\/isca.org.sg\/resource-library\/chartered-accountants-lab)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/i-p\/image-trust-survey.jpg?sfvrsn=65477f4a_0)\n\n### Trust Survey for Chartered Accountancy 2025\nDownload the Full Report here\n\n[Learn More](https:\/\/isca.org.sg\/resource-library\/future-of-profession\/trust-survey-for-chartered-accountancy-2025)\n\n## Standards & Guidance\nWelcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.\n\n[Learn more](https:\/\/isca.org.sg\/standards-guidance)\n\n- [Audit & Assurance](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance)\n- [Ethics (EP 100)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$)\n- [Ethics (EP 200)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$)\n- [Sustainability & Climate Change](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change)\n- [Financial Reporting](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting)\n- [Technical Enquiry Service](https:\/\/isca.org.sg\/standards-guidance\/technical-enquiry-service1)\n- [ISCA Technical Bulletins](https:\/\/isca.org.sg\/standards-guidance\/isca-technical-bulletins)\n\n- [Due Process](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/due-process)\n- [Standards & Guidance](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/standards-and-guidance)\n- [Resources (Audit & Assurance)](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/resources)\n- [News & Events (Audit & Assurance)](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/news-events)\n- [Open for Comment](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/open-for-comment)\n\n- [Due process](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/due-process)\n- [Ethics Pronouncements](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/ethics-pronouncements)\n- [Implementation Guidance](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/implementation-guidance)\n- [Resources (EP100)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/resources)\n- [News & events (EP100)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/news-events)\n- [Open for comments](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/open-for-comments)\n- [Thought leadership (EP100)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-100\$\/thought-leadership)\n\n- [Due process](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/this-page-is-under-construction)\n- [Ethics Pronouncements](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/ethics-pronouncements)\n- [Implementation Guidance](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/implementation-guidance)\n- [Resources (EP200)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/resources)\n- [News & events (EP200)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/news-events)\n- [Open for comments](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/open-for-comments)\n- [Targeted Financial Sanctions](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/targeted-financial-sanctions-redirect)\n\n- [Open for Comment](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change\/open-for-comment)\n- [Thought Leadership (Sustainability)](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change\/thought-leadership)\n- [Other Resources](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change\/other-resources)\n- [News & events (Sustainability)](https:\/\/isca.org.sg\/standards-guidance\/sustainability-climate-change\/news-events)\n\n- [Due Process](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/due-process)\n- [Standards](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/standards)\n- [Technical Guidance issued by ISCA Professional Standards Division](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/technical-guidance-issued-by-isca-professional-standards-division)\n- [News & Events (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/news-events)\n- [Open for Comment](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/open-for-comment)\n- [Thought Leadership (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/thought-leadership)\n- [Resources (Financial Reporting)](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/resources)\n- [Micro Accounting Model](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/micro-accounting-model)\n\n- [Technical Enquiry Form](https:\/\/isca.org.sg\/standards-guidance\/technical-enquiry-service1\/technical-enquiry-form1)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/new-images-\$webpage-res\$\/ethics-and-professionalism\/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)\n\n### Implementation Guidance\nISCA Issues EP 200 IG 1 (Revised 2025) Frequently Asked Questions.\n\n[Learn More](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/implementation-guidance)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/testing\/35-leadership-group-discussion-600px.jpg?sfvrsn=9111c640_0)\n\n### Financial Reporting Bulletins\nISCA Issues FRB 13 Accounting for Renewable Power Purchase Agreements (PPAs) and Renewable Energy Certificates (RECs): From the perspective of a buyer\/holder.\n\n[Learn More](https:\/\/isca.org.sg\/standards-guidance\/financial-reporting\/technical-guidance-issued-by-isca-professional-standards-division\/technical-guidance-issued-under-codification-framework\/financial-reporting-bulletins)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/new-images-\$webpage-res\$\/audit-assurance\/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)\n\n### Audit Bulletins\nISCA Issues Audit Bulletin (AB) 8 Key Considerations in Auditing Valuation of Unquoted Equity Investments.\n\n[Learn More](https:\/\/isca.org.sg\/standards-guidance\/audit-assurance\/standards-and-guidance\/audit-bulletins)\n\n## Internationalisation\n[Learn more](https:\/\/isca.org.sg\/isca-overseas-chapters)\n\n- [Professional Services (PS) Centre](https:\/\/isca.org.sg\/isca-overseas-chapters\/professional-services-\$ps\$-centre)\n- [Australia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/australia-chapter)\n- [China (Mainland) Chapters](https:\/\/isca.org.sg\/isca-overseas-chapters\/china-chapters)\n- [Philippines Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/philippines-chapter)\n- [Hong Kong SAR Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/hong-kong-chapter)\n- [Indonesia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/indonesia-chapter)\n- [Malaysia Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/malaysia-chapter)\n- [South Korea Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/korea-chapter)\n- [Thailand Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/thailand-chapter)\n- [United Kingdom Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/united-kingdom-chapter)\n- [Vietnam Chapter](https:\/\/isca.org.sg\/isca-overseas-chapters\/vietnam-chapter)\n\n## About Us\nAbout the Institute of Singapore Chartered Accountants\n\n[Learn more](https:\/\/isca.org.sg\/about-us)\n\n- [About the Institute of Singapore Chartered Accountants](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants)\n- [The Council](https:\/\/isca.org.sg\/about-us\/the-council)\n- [Public Interest](https:\/\/isca.org.sg\/about-us\/public-interest)\n- [ISCA Cares](https:\/\/isca.org.sg\/about-us\/isca-cares)\n- [Newsroom](https:\/\/isca.org.sg\/about-us\/newsroom)\n- [Careers @ ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca)\n- [Difference Makers in the Community](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community)\n- [iShop@ISCA](https:\/\/isca.org.sg\/about-us\/iShop@ISCA)\n- [Invitation to Quote](https:\/\/isca.org.sg\/about-us\/invitation-to-quote)\n- [List of Contacts](https:\/\/isca.org.sg\/about-us\/contact-us)\n- [Join Us As A Trainer](https:\/\/isca.org.sg\/about-us\/join-us-as-a-trainer)\n- [Security Center](https:\/\/isca.org.sg\/about-us\/security-center)\n\n- [Vision and Mission](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/vision-and-mission)\n- [Our Core Values](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/our-core-values)\n- [About Our Brand](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/about-our-brand)\n- [The Council](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/the-council)\n- [Management](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/management)\n- [ISCA Committees](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-committee)\n- [Annual General Meeting](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/annual-general-meeting2025-26)\n- [Call for Nominations to ISCA Council](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/call-for-nominations-to-isca-council-public)\n- [Annual Report](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/annual-report)\n- [ISCA Group 2025 Half-Yearly Unaudited Financial Results](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-group-2025-half-yearly-unaudited-financial-results)\n- [Public Interest](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/public-interest)\n- [ISCA Constitution and rules](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/isca-constituion-and-rules)\n- [International Recognition](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/international-recognition)\n\n- [About ISCA Cares](https:\/\/isca.org.sg\/about-us\/isca-cares\/about-isca-cares)\n- [Be Involved](https:\/\/isca.org.sg\/about-us\/isca-cares\/be-involved)\n- [Our Programmes](https:\/\/isca.org.sg\/about-us\/isca-cares\/our-programme)\n- [Our Ambassadors' Stories](https:\/\/isca.org.sg\/about-us\/isca-cares\/our-stories)\n- [Contact Us](https:\/\/isca.org.sg\/about-us\/isca-cares\/contact-us)\n\n- [Speeches](https:\/\/isca.org.sg\/about-us\/newsroom\/speeches)\n- [Media Releases](https:\/\/isca.org.sg\/about-us\/newsroom\/media-releases)\n\n- [Fun at ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca\/staff-activities)\n- [Job Opportunities](https:\/\/isca.org.sg\/about-us\/careers-@-isca\/job-opportunity)\n\n- [Be a Volunteer\\!](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/be-a-volunteer!)\n- [CCF Funded Training](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/CCF-Funded-Training)\n- [Request Consultation](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/request-consultation)\n- [Contact Us](https:\/\/isca.org.sg\/about-us\/difference-makers-in-the-community\/contact-us)\n\n- [Email Scams & Phishing](https:\/\/isca.org.sg\/about-us\/security-center\/email-scams-phishing)\n- [Computer Threats](https:\/\/isca.org.sg\/about-us\/security-center\/computer-threats)\n- [Reporting Fraud](https:\/\/isca.org.sg\/about-us\/security-center\/reporting-fraud)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/about-us\/isca-logo.png?sfvrsn=6886a708_0)\n\n### About the Institute of Singapore Chartered Accountants\nThe Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.\n\n[Learn More](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/isca-cares-photos\/untitled-design-\$97\$.png?sfvrsn=905ee1bd_0)\n\n### ISCA Cares\nRead more about how ISCA Cares has helped to support worthy and meaningful causes\n\n[Learn More](https:\/\/isca.org.sg\/about-us\/isca-cares)\n\n![](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/new-images-\$webpage-res\$\/legal-secretarial\/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)\n\n### Newsroom\nFind out more about ISCA's speeches, media releases and media contacts.\n\n[Learn More](https:\/\/isca.org.sg\/about-us\/newsroom)\n\n- [Home](https:\/\/isca.org.sg\/)\n- [Standards & Guidance](https:\/\/isca.org.sg\/standards-guidance)\n- [Ethics (EP 200)](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$)\n- Targeted Financial Sanctions\n\nBookmarks\n\n12\n\nMy saved courses\n\nIncrease font size*A*\n\nDecrease font size*A*\n\n## Targeted Financial Sanctions\nTargeted Financial Sanctions (Screening)\n\n###### **UNITED NATIONS REGULATIONS**\nAs a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations).  \n  \nAll persons in Singapore have to comply with the UN Regulations1. Among other provisions, the **UN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities**. Please refer to [MAS’ webpage on targeted financial sanctions](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions\/Targeted-Financial-Sanctions.aspx) for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding \\$500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding \\$1 million.\n\n**To ensure that you do not deal with designated individuals and entities in the UN Regulations, professional accountants should screen your clients against the **[LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions\/Targeted-Financial-Sanctions\/Lists-of-Designated-Individuals-and-Entities.aspx)** on the MAS' website.**  \n  \nProfessional accountants are also strongly encouraged to [subscribe](http:\/\/www.mas.gov.sg\/Email-Subscription.aspx) to the [*Anti-Money Laundering \/ Countering the Financing of Terrorism and Targeted Financial Sanctions* section](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions.aspx) of the MAS website. Doing so will alert you to changes to the lists of UN designated individuals and entities, and help you stay abreast of other relevant announcements, such as high risk jurisdictions identified by the Financial Action Task Force (FATF).2\n***\n###### **TERRORIST DESIGNATIONS**\nProfessional accountants should also comply with other targeted financial sanctions in the [Terrorism (Suppression of Financing) Act](https:\/\/sso.agc.gov.sg\/Act\/TSFA2002#pr34-) (TSFA). This can also be found under the **[LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions\/Targeted-Financial-Sanctions\/Lists-of-Designated-Individuals-and-Entities.aspx) on the MAS' website.**\n\nThe TSFA prohibits all persons from:\n\n(a) providing or collecting property for terrorist acts;\n\n(b) providing property or financial or other related services for terrorist purposes;\n\n(c) using or possessing property for terrorist purposes;\n\n(d) dealing with property of terrorists, including funds derived or generated from the property;\n\n(e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and\n\n(f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists.\n\nThe TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time3.\n\nProfessional accountants are also encouraged to refer to [Singapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD)4 webpage](https:\/\/www.mha.gov.sg\/what-we-do\/managing-security-threats\/countering-the-financing-of-terrorism) for more information on terrorist designations and de-listings.\n\nIn addition, enclosed is an [TERRORIST ALERT LIST](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/targeted-financial-sanctions\/terrorist-alert-list), which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. **This list is to be kept strictly confidential and should not be further circulated or distributed to other persons.**\n\nUnless an Exemption Order under Section 7 of the TSFA is obtained, **professional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List**. Professional accountants must also immediately freeze any assets\/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of \\$500,000, and\/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department.\n\n**Professional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List**, and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above.\n***\n*1Except for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations.*\n\n*2The FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation.*\n\n*3The First Schedule was last updated on 15 October 2015.*\n\n*4 The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs.*\n\n[![ISCA](https:\/\/isca.org.sg\/images\/default-source\/default-album\/isca-logo.png?sfvrsn=64b7eb41_2)ISCA](https:\/\/isca.org.sg\/)\n\nBack to top\n\n### Our Global Membership\n[![footer-logo-caw](https:\/\/isca.org.sg\/images\/default-source\/default-album\/footer-logo-caw.png?sfvrsn=de26f552_2)](https:\/\/charteredaccountantsworldwide.com\/)\n###\n### Contact us\n60 Cecil Street  \nISCA House  \nSingapore 049709  \nUEN: T04SS0109E\n\n- [Careers @ ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca)\n- [About Us](https:\/\/isca.org.sg\/about-us)\n- [Lodging a Complaint](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/public-interest\/complaints-disciplinary-process\/lodging-a-complaint)\n- [Search for an ISCA Member](https:\/\/isca.org.sg\/membership\/member-services\/member-directory)\n- [List of Contacts](https:\/\/isca.org.sg\/about-us\/contact-us)\n- [CPE T\\&C](https:\/\/eservices.isca.org.sg\/ConfigurationTerms?_ga=2.81947230.994392365.1683792667-1423147414.1679638246)\n\n### Connect with us\n[![LinkedIn](https:\/\/isca.org.sg\/images\/default-source\/signature\/linkedin.png?sfvrsn=775684fc_2)](https:\/\/www.linkedin.com\/company\/institute-of-singapore-chartered-accountants-isca-)\n\n[![Facebook](https:\/\/isca.org.sg\/images\/default-source\/signature\/facebook.png?sfvrsn=158647eb_2)](https:\/\/www.facebook.com\/ISCA.Official)\n\n[![Instagram](https:\/\/isca.org.sg\/images\/default-source\/signature\/instagram.png?sfvrsn=975fb431_2)](https:\/\/www.instagram.com\/the_isca_gram\/)\n\n[![YouTube](https:\/\/isca.org.sg\/images\/default-source\/signature\/youtube.png?sfvrsn=30e2a4fb_2)](https:\/\/www.youtube.com\/c\/InstituteofSingaporeCharteredAccountants1963)\n\n[![Tiktok icon](https:\/\/isca.org.sg\/images\/default-source\/brand-images\/tiktok-icon.png?sfvrsn=b345dc9c_0)](https:\/\/www.tiktok.com\/@isca_sg?lang=en)\n\n- [Careers @ ISCA](https:\/\/isca.org.sg\/about-us\/careers-@-isca)\n- [About Us](https:\/\/isca.org.sg\/about-us)\n- [Lodging a Complaint](https:\/\/isca.org.sg\/about-us\/about-the-institute-of-singapore-chartered-accountants\/public-interest\/complaints-disciplinary-process\/lodging-a-complaint)\n- [Search for an ISCA Member](https:\/\/isca.org.sg\/membership\/member-services\/member-directory)\n- [List of Contacts](https:\/\/isca.org.sg\/about-us\/contact-us)\n- [CPE T\\&C](https:\/\/eservices.isca.org.sg\/ConfigurationTerms?_ga=2.81947230.994392365.1683792667-1423147414.1679638246)\n\n- [Advertising](https:\/\/isca.org.sg\/global-pages\/advertising)\n- [Privacy and Data Protection Policy](https:\/\/isca.org.sg\/global-pages\/privacy-and-data-protection-policy)\n- [Terms of Use](https:\/\/isca.org.sg\/global-pages\/terms-of-use)\n\nLast updated at 17 June 2022\n\n© 2026 Institute of Singapore Chartered Accountants\n\n[WhatsApp ISCA](https:\/\/wa.me\/+6598658223)","attrs_readable_markdown":"###### **UNITED NATIONS REGULATIONS**\nAs a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations).\n\nAll persons in Singapore have to comply with the UN Regulations1. Among other provisions, the **UN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities**. Please refer to [MAS’ webpage on targeted financial sanctions](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions\/Targeted-Financial-Sanctions.aspx) for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding \\$500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding \\$1 million.\n***\n###### **TERRORIST DESIGNATIONS**\nProfessional accountants should also comply with other targeted financial sanctions in the [Terrorism (Suppression of Financing) Act](https:\/\/sso.agc.gov.sg\/Act\/TSFA2002#pr34-) (TSFA). This can also be found under the **[LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http:\/\/www.mas.gov.sg\/Regulations-and-Financial-Stability\/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions\/Targeted-Financial-Sanctions\/Lists-of-Designated-Individuals-and-Entities.aspx) on the MAS' website.**\n\nThe TSFA prohibits all persons from:\n\n(a) providing or collecting property for terrorist acts;\n\n(b) providing property or financial or other related services for terrorist purposes;\n\n(c) using or possessing property for terrorist purposes;\n\n(d) dealing with property of terrorists, including funds derived or generated from the property;\n\n(e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and\n\n(f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists.\n\nThe TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time3.\n\nProfessional accountants are also encouraged to refer to [Singapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD)4 webpage](https:\/\/www.mha.gov.sg\/what-we-do\/managing-security-threats\/countering-the-financing-of-terrorism) for more information on terrorist designations and de-listings.\n\nIn addition, enclosed is an [TERRORIST ALERT LIST](https:\/\/isca.org.sg\/standards-guidance\/ethics-\$ep-200\$\/targeted-financial-sanctions\/terrorist-alert-list), which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. **This list is to be kept strictly confidential and should not be further circulated or distributed to other persons.**\n\nUnless an Exemption Order under Section 7 of the TSFA is obtained, **professional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List**. Professional accountants must also immediately freeze any assets\/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of \\$500,000, and\/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department.\n\n**Professional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List**, and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above.\n***\n*1Except for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations.*\n\n*2The FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation.*\n\n*3The First Schedule was last updated on 15 October 2015.*\n\n*4 The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs.*","meta_canonical":null}

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Boilerpipe Text	UNITED NATIONS REGULATIONS As a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations). All persons in Singapore have to comply with the UN Regulations 1 . Among other provisions, the UN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities . Please refer to MAS’ webpage on targeted financial sanctions for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding $500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding $1 million. TERRORIST DESIGNATIONS Professional accountants should also comply with other targeted financial sanctions in the Terrorism (Suppression of Financing) Act (TSFA). This can also be found under the LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES on the MAS' website. The TSFA prohibits all persons from: (a) providing or collecting property for terrorist acts; (b) providing property or financial or other related services for terrorist purposes; (c) using or possessing property for terrorist purposes; (d) dealing with property of terrorists, including funds derived or generated from the property; (e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and (f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists. The TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time 3 . Professional accountants are also encouraged to refer to Singapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD) 4 webpage for more information on terrorist designations and de-listings. In addition, enclosed is an TERRORIST ALERT LIST , which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. This list is to be kept strictly confidential and should not be further circulated or distributed to other persons. Unless an Exemption Order under Section 7 of the TSFA is obtained, professional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List . Professional accountants must also immediately freeze any assets/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of $500,000, and/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department. Professional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List , and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above. 1 Except for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations. 2 The FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation. 3 The First Schedule was last updated on 15 October 2015. 4 The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs.
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[List of Contacts](https://isca.org.sg/about-us/contact-us) - [Join Us As A Trainer](https://isca.org.sg/about-us/join-us-as-a-trainer) - [Security Center](https://isca.org.sg/about-us/security-center) - [Email Scams & Phishing](https://isca.org.sg/about-us/security-center/email-scams-phishing) - [Computer Threats](https://isca.org.sg/about-us/security-center/computer-threats) - [Reporting Fraud](https://isca.org.sg/about-us/security-center/reporting-fraud) [My Profile](https://eservices.isca.org.sg/MyDashboard) [Login](https://isca.org.sg/login) Logout Toggle mobile menu Search ## Singapore CA Qualification [Learn more](https://isca.org.sg/scaq) - [Foundation Programme](https://isca.org.sg/scaq/foundation-programme) - [Professional Programme](https://isca.org.sg/scaq/professional-programme) - [Study Support](https://isca.org.sg/scaq/study-support) - [Accredited Training Organisations](https://isca.org.sg/scaq/accredited-training-organisations) - [Registered Learning Organisations](https://isca.org.sg/scaq/registered-learning-organisations) - [Apply Now](https://isca.org.sg/scaq/candidates-portal) - [Pass Rates](https://isca.org.sg/scaq/pass-rates) - [What's New + FAQs](https://isca.org.sg/scaq/faqs) - [Exam Day Announcement](https://isca.org.sg/scaq/exam-day-announcement) - [SCAQ Accelerated Pathway Programme](https://isca.org.sg/scaq/scaq-accelerated-pathway-programme) - [SCAQ Polytechnic Pathway Programme](https://isca.org.sg/scaq/scaq-polytechnic-pathway-programme) - [SCAQ Academy](https://isca.org.sg/scaq/registered-learning-organisations/scaq-academy) ![](https://isca.org.sg/images/default-source/scaq/foundation-programme.png?sfvrsn=329cb09_0) ### Foundation Programme Find out more about the SCAQ Foundation Programme requirements, eligibility, modules, fees and more. [Learn More](https://isca.org.sg/scaq/foundation-programme) ![](https://isca.org.sg/images/default-source/scaq/professional-programme.png?sfvrsn=211cf404_0) ### Professional Programme Find out more about the SCAQ Professional Programme requirements, eligibility, modules, fees and more. [Learn More](https://isca.org.sg/scaq/professional-programme) ![](https://isca.org.sg/images/default-source/scaq/ato61738d57a22c40349980e4f86d411390.png?sfvrsn=275fcdf3_0) ### Accredited Training Organisations Find out how to become an Accredited Training Organisation under the SCAQ. [Learn More](https://isca.org.sg/scaq/accredited-training-organisations) ## Membership ISCA offers membership for both professional accountants and students. [Learn more](https://isca.org.sg/membership) - [Become a member](https://isca.org.sg/membership/become-a-member) - [Restrictions on use of CA (Singapore) Designation](https://isca.org.sg/membership/restrictions-on-use-of-ca-$singapore$-designation) - [Member Services](https://isca.org.sg/membership/member-services) - [Member Obligations](https://isca.org.sg/membership/member-obligations) - [Pathways to International Recognition](https://isca.org.sg/membership/pathways-to-international-recognition) - [ISCA Mobile App](https://isca.org.sg/membership/isca-mobile-app) - [ISCA Corporate Member Trip](https://isca.org.sg/membership/isca-corporate-member-trip) - [Corporate Membership](https://isca.org.sg/membership/become-a-member/corporate-membership) - [Individual Membership](https://isca.org.sg/membership/become-a-member/individual-membership) - [Complimentary Info Sessions](https://isca.org.sg/membership/become-a-member/infosessions) - [Recognition of Membership of Another Professional Body](https://isca.org.sg/membership/become-a-member/recognition-of-membership-of-another-professional-body) - [Membership Renewal](https://isca.org.sg/membership/member-services/membership-renewal) - [Membership Reinstatement](https://isca.org.sg/membership/member-services/membership-reinstatement) - [Become a Public Accountant](https://isca.org.sg/membership/member-services/become-a-public-accountant) - [Become a Fellow](https://isca.org.sg/membership/member-services/become-a-fellow) - [Become a Member-in-Retirement](https://isca.org.sg/membership/member-services/become-a-member-in-retirement) - [Become a Life Member](https://isca.org.sg/membership/member-services/become-a-life-member) - [Become an ASEAN CPA](https://isca.org.sg/membership/member-services/going-international) - [Resignation, Removal or Suspension of Membership](https://isca.org.sg/membership/member-services/resignation-removal-or-suspension-of-membership) - [Membership Certificate and Letter of Good Standing](https://isca.org.sg/membership/member-services/certificate-and-letter-of-good-standing) - [Search for an ISCA Member](https://isca.org.sg/membership/member-services/member-directory) - [Members' Reward Programme](https://isca.org.sg/membership/member-services/members-reward-programme) - [Member Privileges Programme](https://isca.org.sg/membership/member-services/member-privileges-programme) - [ISCA Code of Professional Conduct and Ethics](https://isca.org.sg/membership/member-obligations/isca-code-of-professional-conduct-and-ethics) - [CPE Requirements](https://isca.org.sg/membership/member-obligations/cpe-requirements) - [Verifiable and Non-verifiable Learning](https://isca.org.sg/membership/member-obligations/verifiable-and-non-verifiable-learning) - [Updating your CPE activities](https://isca.org.sg/membership/member-obligations/updating-your-cpe-activities) - [ISCA Constitution & Rules](https://isca.org.sg/membership/member-obligations/isca-constitution-rules) - [CPE Exemptions](https://isca.org.sg/membership/member-obligations/cpe-exemptions) - [CPE Compliance Check](https://isca.org.sg/membership/member-obligations/cpe-compliance-check) - [FAQs](https://isca.org.sg/membership/member-obligations/faq) - [Recognition Arrangement](https://isca.org.sg/membership/pathways-to-international-recognition/reciprocity-agreement) - [ISCA-CIMA Pathway](https://isca.org.sg/membership/pathways-to-international-recognition/isca-cima-pathway) ![](https://isca.org.sg/images/default-source/brand-images/brand-refresh-images/blue-skyline.png?sfvrsn=47b05988_6) ### Corporate Membership Be at the forefront of business and practice insights by equipping your business and staff with enriching information and benefits that you do not want to miss out on today\! [Learn More](https://isca.org.sg/membership/become-a-member/corporate-membership) ![](https://isca.org.sg/images/default-source/brand-images/brand-refresh-images/man-in-formal-wear-$segmant-a-red$.png?sfvrsn=dd675fd5_2) ### Individual Membership Find out more about pathways to ISCA membership such as CA Singapore, ISCA PBA, Specialisation credentials, experienced professional, associate, affiliate and student member [Learn More](https://isca.org.sg/membership/become-a-member/individual-membership) ![](https://isca.org.sg/images/default-source/brand-images/brand-refresh-images/2.png?sfvrsn=7c81c05f_2) ### Membership Renewal All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year. [Learn More](https://isca.org.sg/membership/member-services/membership-renewal) ## ISCA Academy [Learn more](https://isca.org.sg/iscaacademy) - [Courses](https://isca.org.sg/iscaacademy/courses) - [ISCA Sustainability Certifications](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications) - [Financial Forensic Accounting Qualification (FFAQ)](https://isca.org.sg/iscaacademy/financial-forensic-accounting-qualification-$FFAQ$) - [ISCAccountify](https://isca.org.sg/iscaacademy/iscaccountify) - [Boardflix](https://isca.org.sg/iscaacademy/boardflix) - [ISCA-INSEAD CFO Apex Programme](https://isca.org.sg/iscaacademy/isca-insead-cfo-apex-programme) - [Financial Stewardship for Charities](https://isca.org.sg/iscaacademy/financial-stewardship-for-charities) - [For PAIBs (Finance Professionals)](https://isca.org.sg/iscaacademy/courses/paib-finance-professionals) - [For PAIPs (Audit Practitioners)](https://isca.org.sg/iscaacademy/courses/paips-audit-practitioners) - [For Public Sector Finance](https://isca.org.sg/iscaacademy/courses/Public-Sector-Finance) - [For Corporates](https://isca.org.sg/iscaacademy/courses/corporates) - [Certified Business Agility in Finance](https://isca.org.sg/iscaacademy/courses/agility-in-finance) - [Search for all courses](https://isca.org.sg/iscaacademy/courses/course-listing) - [Course Calendar](https://isca.org.sg/iscaacademy/courses/course-calendar) - [Course Catalogue](https://isca.org.sg/iscaacademy/courses/course-catalogue) - [Funded Courses](https://isca.org.sg/iscaacademy/courses/funded-courses) - [FlexLearn Package](https://isca.org.sg/iscaacademy/courses/flexlearn-package) - [Sustainability Professional Certification Interest Form](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications/sr-certificate-interest-form) - [ISCA Sustainability Professional Certification](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications/isca-sustainability-professional-certification) - [ISCA Sustainability Assurance Professional Certification](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications/isca-sustainability-assurance-professional-certification) - [ISCA Sustainability Reporting Professional Credential](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications/isca-sustainability-reporting-professional-credential) - [FFAQ Interest Form](https://isca.org.sg/iscaacademy/financial-forensic-accounting-qualification-$FFAQ$/ffaq-interest-form) - [Log In](https://isca.org.sg/iscaacademy/iscaccountify/log-in) - [Boardflix](https://isca.org.sg/iscaacademy/boardflix/boardflix) - [Financial Stewardship for Charities](https://isca.org.sg/iscaacademy/boardflix/financial-stewardship-for-charities) - [BOD Masterclass Programme (SGX-prescribed)](https://isca.org.sg/iscaacademy/boardflix/bod-masterclass-programme) ![](https://isca.org.sg/images/default-source/brand-images/brand-refresh-images/2.png?sfvrsn=7c81c05f_2) ### Search for all courses [Learn More](https://isca.org.sg/iscaacademy/courses/course-listing) ![](https://isca.org.sg/images/default-source/weixin-test/sr-website-banner-$1$.png?sfvrsn=7844d69f_0) ### ISCA Sustainability Certifications [Learn More](https://isca.org.sg/iscaacademy/isca-sustainability-professional-certifications) ![](https://isca.org.sg/images/default-source/weixin-test/bod-$1$6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0) ### BOD Masterclass Programme (SGX-prescribed) [Learn More](https://isca.org.sg/iscaacademy/boardflix/bod-masterclass-programme) ## Member Support Be supported in every stage of your profession with your ISCA membership. [Learn more](https://isca.org.sg/member-support) - [ISCA Career Growth Centre](https://isca.org.sg/member-support/cgc) - [ISCA House](https://isca.org.sg/member-support/facilities-booking) - [ISCA Directory](https://isca.org.sg/member-support/directory) - [Members in Business](https://isca.org.sg/member-support/professional-accountants-in-business) - [Members in Public Practice](https://isca.org.sg/member-support/members-in-practice) - [Young Member Support](https://isca.org.sg/member-support/young-member-support) - [Female Member Support](https://isca.org.sg/member-support/female-member-support) - [Accountancy Sector Job Redesign Toolkit](https://isca.org.sg/member-support/accountancy-sector-job-redesign-toolkit) - [Events](https://isca.org.sg/member-support/events) - [Professional Accountancy Hub (PA Hub)](https://isca.org.sg/member-support/pa-hub) - [AI Fluency Programme](https://isca.org.sg/member-support/free-ai-fluency-programme) - [ISCA Job Portal](https://isca.org.sg/member-support/cgc/accountants) - [Salary & Career Snippets Revelation](https://isca.org.sg/member-support/cgc/salary-career-snippets-revelation) - [Board Mentoring](https://isca.org.sg/member-support/cgc/board-mentoring) - [Board Appointment Services](https://isca.org.sg/member-support/cgc/board-appointment-services) - [ISCA Members' Lounge](https://isca.org.sg/member-support/facilities-booking/isca-members'-lounge) - [Members' Lounge Schedule](https://isca.org.sg/member-support/facilities-booking/members'-lounge-closure-schedule) - [Roadmap for Members in Business](https://isca.org.sg/member-support/professional-accountants-in-business/roadmap-for-members-in-business) - [Training Activities](https://isca.org.sg/member-support/professional-accountants-in-business/training-activities) - [Peer-to-Peer Networking](https://isca.org.sg/member-support/professional-accountants-in-business/peer-to-peer-networking) - [Career Support](https://isca.org.sg/member-support/professional-accountants-in-business/career-support) - [Seeking help from a PA firm?](https://isca.org.sg/member-support/professional-accountants-in-business/seeking-help-from-a-pa-firm) - [SMP Centre](https://isca.org.sg/member-support/members-in-practice/smp-centre) - [Sustainability Apex Programme](https://isca.org.sg/member-support/members-in-practice/sap-masterclass) - [Build Digital Capabilities](https://isca.org.sg/member-support/members-in-practice/build-digital-capabilities) - [Create Opportunities](https://isca.org.sg/member-support/members-in-practice/create-opportunities) - [Ensure Quality Assurance](https://isca.org.sg/member-support/members-in-practice/quality-assurance) - [Expand Knowledge Circle](https://isca.org.sg/member-support/members-in-practice/knowledge-circle) - [Practice Monitoring Programme - Hot Review Panel](https://isca.org.sg/member-support/members-in-practice/PMP-review-panel) - [ISCA One Young \#CharteredStar Competition](https://isca.org.sg/member-support/young-member-support/isca-one-young-charteredstar-competition) - [ISCA Global Talent Programme](https://isca.org.sg/GTP) - [ISCA Conference 2025](https://isca.org.sg/member-support/events/isca-conference-2025) - [Sponsorships](https://isca.org.sg/member-support/events/sponsorships) - [Sports and Games](https://isca.org.sg/member-support/events/sports-and-games) - [Knowledge Sharing Events](https://isca.org.sg/member-support/events/knowledge-sharing-events) - [Tech Fair 2025](https://isca.org.sg/member-support/events/tech-fair-2025) - [Budget & Tax Conference 2026](https://isca.org.sg/member-support/events/budget-tax-conference-2026) - [PA Hub Partners](https://isca.org.sg/member-support/pa-hub/pa-hub-partners) - [PA Hub Events](https://isca.org.sg/member-support/pa-hub/pa-hub-events) - [PA Hub Contact Us](https://isca.org.sg/member-support/pa-hub/pa-hub-contact-us) ![](https://isca.org.sg/images/default-source/cpe/pba-image.jpg?sfvrsn=cacac365_0) ### ISCA Career Growth Centre Empowering you to achieve your career aspirations. Supporting you in your firm's employment needs. [Learn More](https://isca.org.sg/member-support/cgc) ![](https://isca.org.sg/images/default-source/brand-images/new-images-$webpage-res$/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2) ### Members in Business Find all you need as a member in Business [Learn More](https://isca.org.sg/member-support/professional-accountants-in-business) ![](https://isca.org.sg/images/default-source/brand-images/new-images-$webpage-res$/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6) ### Members in Public Practice Find all you need as a member in Public Practice [Learn More](https://isca.org.sg/member-support/members-in-practice) ## Resource Library Access Chartered Accountants Lab for the latest content and Business Insights for professional accountants in a dynamic business environment. [Learn more](https://isca.org.sg/resource-library) - [Chartered Accountants Lab](https://isca.org.sg/resource-library/chartered-accountants-lab) - [Digitalisation](https://isca.org.sg/resource-library/digitalisation) - [Future of Profession](https://isca.org.sg/resource-library/future-of-profession) - [Singapore Budget](https://isca.org.sg/resource-library/singapore's-budget) - [Corporate Governance and Risk Management](https://isca.org.sg/resource-library/corporate-governance) - [Sustainability](https://isca.org.sg/resource-library/sustainability) - [Accounting For Good](https://isca.org.sg/resource-library/chartered-accountants-lab/accounting-for-good) - [IS Chartered Accountant Journal Archives](https://isca.org.sg/resource-library/chartered-accountants-lab/is-chartered-accountant-journal-archives) - [AI Whitepaper](https://isca.org.sg/resource-library/digitalisation/artificial-intelligence-for-the-accountancy-industry---what-lies-ahead) - [AI Study for Global Chartered Accountancy Profession](https://isca.org.sg/resource-library/digitalisation/ai-and-the-future-of-the-global-chartered-accountancy-profession) - [Responsible Artificial Intelligence Framework in Accountancy](https://isca.org.sg/resource-library/digitalisation/responsible-artificial-intelligence-framework-in-accountancy) - [Evolving Accountancy Education](https://isca.org.sg/resource-library/future-of-profession/making-accountancy-education-fit-for-purpose-for-the-new-economy) - [SCAQ Enhancements](https://isca.org.sg/resource-library/future-of-profession/recommendation-paper-for-enhancements-to-the-singapore-chartered-accountant-qualification) - [Trust Survey for Chartered Accountancy 2025](https://isca.org.sg/resource-library/future-of-profession/trust-survey-for-chartered-accountancy-2025) - [Strategy Discussion Paper for Strengthening Small and Medium-Sized Accounting Practices](https://isca.org.sg/resource-library/future-of-profession/strategy-discussion-paper-for-strengthening-small-and-medium-sized-accounting-practices) - [Sustainability Jobs and Skills](https://isca.org.sg/resource-library/sustainability/sustainability-jobs-and-skills) - [Sustainability Transformation](https://isca.org.sg/resource-library/sustainability/sustainability-transformation) - [Scope 3](https://isca.org.sg/resource-library/sustainability/scope-3) - [Trust in Transition: Building Confidence in Sustainability Disclosures](https://isca.org.sg/resource-library/sustainability/trust-in-transition-building-confidence-in-sustainability-disclosures) ![](https://isca.org.sg/images/default-source/testing/focus_ags-on-data-analytics80d7d6631c874abab4e58ff3ffec00eb.jpg?sfvrsn=3e554d16_0) ### Chartered Accountants Lab Be in tune with timely updates and in-depth analysis of accounting and business issues. [Learn More](https://isca.org.sg/resource-library/chartered-accountants-lab) ![](https://isca.org.sg/images/default-source/i-p/image-trust-survey.jpg?sfvrsn=65477f4a_0) ### Trust Survey for Chartered Accountancy 2025 Download the Full Report here [Learn More](https://isca.org.sg/resource-library/future-of-profession/trust-survey-for-chartered-accountancy-2025) ## Standards & Guidance Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines. [Learn more](https://isca.org.sg/standards-guidance) - [Audit & Assurance](https://isca.org.sg/standards-guidance/audit-assurance) - [Ethics (EP 100)](https://isca.org.sg/standards-guidance/ethics-$ep-100$) - [Ethics (EP 200)](https://isca.org.sg/standards-guidance/ethics-$ep-200$) - [Sustainability & Climate Change](https://isca.org.sg/standards-guidance/sustainability-climate-change) - [Financial Reporting](https://isca.org.sg/standards-guidance/financial-reporting) - [Technical Enquiry Service](https://isca.org.sg/standards-guidance/technical-enquiry-service1) - [ISCA Technical Bulletins](https://isca.org.sg/standards-guidance/isca-technical-bulletins) - [Due Process](https://isca.org.sg/standards-guidance/audit-assurance/due-process) - [Standards & Guidance](https://isca.org.sg/standards-guidance/audit-assurance/standards-and-guidance) - [Resources (Audit & Assurance)](https://isca.org.sg/standards-guidance/audit-assurance/resources) - [News & Events (Audit & Assurance)](https://isca.org.sg/standards-guidance/audit-assurance/news-events) - [Open for Comment](https://isca.org.sg/standards-guidance/audit-assurance/open-for-comment) - [Due process](https://isca.org.sg/standards-guidance/ethics-$ep-100$/due-process) - [Ethics Pronouncements](https://isca.org.sg/standards-guidance/ethics-$ep-100$/ethics-pronouncements) - [Implementation Guidance](https://isca.org.sg/standards-guidance/ethics-$ep-100$/implementation-guidance) - [Resources (EP100)](https://isca.org.sg/standards-guidance/ethics-$ep-100$/resources) - [News & events (EP100)](https://isca.org.sg/standards-guidance/ethics-$ep-100$/news-events) - [Open for comments](https://isca.org.sg/standards-guidance/ethics-$ep-100$/open-for-comments) - [Thought leadership (EP100)](https://isca.org.sg/standards-guidance/ethics-$ep-100$/thought-leadership) - [Due process](https://isca.org.sg/standards-guidance/ethics-$ep-200$/this-page-is-under-construction) - [Ethics Pronouncements](https://isca.org.sg/standards-guidance/ethics-$ep-200$/ethics-pronouncements) - [Implementation Guidance](https://isca.org.sg/standards-guidance/ethics-$ep-200$/implementation-guidance) - [Resources (EP200)](https://isca.org.sg/standards-guidance/ethics-$ep-200$/resources) - [News & events (EP200)](https://isca.org.sg/standards-guidance/ethics-$ep-200$/news-events) - [Open for comments](https://isca.org.sg/standards-guidance/ethics-$ep-200$/open-for-comments) - [Targeted Financial Sanctions](https://isca.org.sg/standards-guidance/ethics-$ep-200$/targeted-financial-sanctions-redirect) - [Open for Comment](https://isca.org.sg/standards-guidance/sustainability-climate-change/open-for-comment) - [Thought Leadership (Sustainability)](https://isca.org.sg/standards-guidance/sustainability-climate-change/thought-leadership) - [Other Resources](https://isca.org.sg/standards-guidance/sustainability-climate-change/other-resources) - [News & events (Sustainability)](https://isca.org.sg/standards-guidance/sustainability-climate-change/news-events) - [Due Process](https://isca.org.sg/standards-guidance/financial-reporting/due-process) - [Standards](https://isca.org.sg/standards-guidance/financial-reporting/standards) - [Technical Guidance issued by ISCA Professional Standards Division](https://isca.org.sg/standards-guidance/financial-reporting/technical-guidance-issued-by-isca-professional-standards-division) - [News & Events (Financial Reporting)](https://isca.org.sg/standards-guidance/financial-reporting/news-events) - [Open for Comment](https://isca.org.sg/standards-guidance/financial-reporting/open-for-comment) - [Thought Leadership (Financial Reporting)](https://isca.org.sg/standards-guidance/financial-reporting/thought-leadership) - [Resources (Financial Reporting)](https://isca.org.sg/standards-guidance/financial-reporting/resources) - [Micro Accounting Model](https://isca.org.sg/standards-guidance/financial-reporting/micro-accounting-model) - [Technical Enquiry Form](https://isca.org.sg/standards-guidance/technical-enquiry-service1/technical-enquiry-form1) ![](https://isca.org.sg/images/default-source/brand-images/new-images-$webpage-res$/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2) ### Implementation Guidance ISCA Issues EP 200 IG 1 (Revised 2025) Frequently Asked Questions. [Learn More](https://isca.org.sg/standards-guidance/ethics-$ep-200$/implementation-guidance) ![](https://isca.org.sg/images/default-source/testing/35-leadership-group-discussion-600px.jpg?sfvrsn=9111c640_0) ### Financial Reporting Bulletins ISCA Issues FRB 13 Accounting for Renewable Power Purchase Agreements (PPAs) and Renewable Energy Certificates (RECs): From the perspective of a buyer/holder. [Learn More](https://isca.org.sg/standards-guidance/financial-reporting/technical-guidance-issued-by-isca-professional-standards-division/technical-guidance-issued-under-codification-framework/financial-reporting-bulletins) ![](https://isca.org.sg/images/default-source/brand-images/new-images-$webpage-res$/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0) ### Audit Bulletins ISCA Issues Audit Bulletin (AB) 8 Key Considerations in Auditing Valuation of Unquoted Equity Investments. [Learn More](https://isca.org.sg/standards-guidance/audit-assurance/standards-and-guidance/audit-bulletins) ## Internationalisation [Learn more](https://isca.org.sg/isca-overseas-chapters) - [Professional Services (PS) Centre](https://isca.org.sg/isca-overseas-chapters/professional-services-$ps$-centre) - [Australia Chapter](https://isca.org.sg/isca-overseas-chapters/australia-chapter) - [China (Mainland) Chapters](https://isca.org.sg/isca-overseas-chapters/china-chapters) - [Philippines Chapter](https://isca.org.sg/isca-overseas-chapters/philippines-chapter) - [Hong Kong SAR Chapter](https://isca.org.sg/isca-overseas-chapters/hong-kong-chapter) - [Indonesia Chapter](https://isca.org.sg/isca-overseas-chapters/indonesia-chapter) - [Malaysia Chapter](https://isca.org.sg/isca-overseas-chapters/malaysia-chapter) - [South Korea Chapter](https://isca.org.sg/isca-overseas-chapters/korea-chapter) - [Thailand Chapter](https://isca.org.sg/isca-overseas-chapters/thailand-chapter) - [United Kingdom Chapter](https://isca.org.sg/isca-overseas-chapters/united-kingdom-chapter) - [Vietnam Chapter](https://isca.org.sg/isca-overseas-chapters/vietnam-chapter) ## About Us About the Institute of Singapore Chartered Accountants [Learn more](https://isca.org.sg/about-us) - [About the Institute of Singapore Chartered Accountants](https://isca.org.sg/about-us/about-the-institute-of-singapore-chartered-accountants) - [The Council](https://isca.org.sg/about-us/the-council) - [Public Interest](https://isca.org.sg/about-us/public-interest) - [ISCA Cares](https://isca.org.sg/about-us/isca-cares) - [Newsroom](https://isca.org.sg/about-us/newsroom) - [Careers @ ISCA](https://isca.org.sg/about-us/careers-@-isca) - [Difference Makers in the Community](https://isca.org.sg/about-us/difference-makers-in-the-community) - [iShop@ISCA](https://isca.org.sg/about-us/iShop@ISCA) - [Invitation to Quote](https://isca.org.sg/about-us/invitation-to-quote) - [List of Contacts](https://isca.org.sg/about-us/contact-us) - [Join Us As A Trainer](https://isca.org.sg/about-us/join-us-as-a-trainer) - 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[Learn More](https://isca.org.sg/about-us/newsroom) - [Home](https://isca.org.sg/) - [Standards & Guidance](https://isca.org.sg/standards-guidance) - [Ethics (EP 200)](https://isca.org.sg/standards-guidance/ethics-$ep-200$) - Targeted Financial Sanctions Bookmarks 12 My saved courses Increase font sizeA Decrease font sizeA ## Targeted Financial Sanctions Targeted Financial Sanctions (Screening) ###### UNITED NATIONS REGULATIONS As a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations). All persons in Singapore have to comply with the UN Regulations1. Among other provisions, the UN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities. Please refer to [MAS’ webpage on targeted financial sanctions](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions/Targeted-Financial-Sanctions.aspx) for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding \$500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding \$1 million. To ensure that you do not deal with designated individuals and entities in the UN Regulations, professional accountants should screen your clients against the [LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions/Targeted-Financial-Sanctions/Lists-of-Designated-Individuals-and-Entities.aspx) on the MAS' website. Professional accountants are also strongly encouraged to [subscribe](http://www.mas.gov.sg/Email-Subscription.aspx) to the [Anti-Money Laundering / Countering the Financing of Terrorism and Targeted Financial Sanctions section](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions.aspx) of the MAS website. Doing so will alert you to changes to the lists of UN designated individuals and entities, and help you stay abreast of other relevant announcements, such as high risk jurisdictions identified by the Financial Action Task Force (FATF).2 * ###### TERRORIST DESIGNATIONS Professional accountants should also comply with other targeted financial sanctions in the [Terrorism (Suppression of Financing) Act](https://sso.agc.gov.sg/Act/TSFA2002#pr34-) (TSFA). This can also be found under the [LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions/Targeted-Financial-Sanctions/Lists-of-Designated-Individuals-and-Entities.aspx) on the MAS' website. The TSFA prohibits all persons from: (a) providing or collecting property for terrorist acts; (b) providing property or financial or other related services for terrorist purposes; (c) using or possessing property for terrorist purposes; (d) dealing with property of terrorists, including funds derived or generated from the property; (e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and (f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists. The TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time3. Professional accountants are also encouraged to refer to [Singapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD)4 webpage](https://www.mha.gov.sg/what-we-do/managing-security-threats/countering-the-financing-of-terrorism) for more information on terrorist designations and de-listings. In addition, enclosed is an [TERRORIST ALERT LIST](https://isca.org.sg/standards-guidance/ethics-$ep-200$/targeted-financial-sanctions/terrorist-alert-list), which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. This list is to be kept strictly confidential and should not be further circulated or distributed to other persons. Unless an Exemption Order under Section 7 of the TSFA is obtained, professional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List. Professional accountants must also immediately freeze any assets/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of \$500,000, and/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department. Professional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List, and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above. * 1Except for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations. 2The FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation. 3The First Schedule was last updated on 15 October 2015. 4 The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs. 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Readable Markdown	###### UNITED NATIONS REGULATIONS As a member of the United Nations (UN), Singapore gives effect to the sanctions under the UN Security Council Resolutions. The sanctions are made legally binding through the Regulations issued pursuant to the UN Act (UN Regulations). All persons in Singapore have to comply with the UN Regulations1. Among other provisions, the UN Regulations prohibit persons in Singapore from dealing with the UN-designated individuals and entities. Please refer to [MAS’ webpage on targeted financial sanctions](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions/Targeted-Financial-Sanctions.aspx) for more information on your obligations under the UN Regulations. Any breach of the regulations could subject an individual to a fine not exceeding \$500,000 or to imprisonment for a term not exceeding 10 years or to both; or in any other case, to a fine not exceeding \$1 million. * ###### TERRORIST DESIGNATIONS Professional accountants should also comply with other targeted financial sanctions in the [Terrorism (Suppression of Financing) Act](https://sso.agc.gov.sg/Act/TSFA2002#pr34-) (TSFA). This can also be found under the [LISTS OF DESIGNATED INDIVIDUALS AND ENTITIES](http://www.mas.gov.sg/Regulations-and-Financial-Stability/Anti-Money-Laundering-Countering-The-Financing-Of-Terrorism-And-Targeted-Financial-Sanctions/Targeted-Financial-Sanctions/Lists-of-Designated-Individuals-and-Entities.aspx) on the MAS' website. The TSFA prohibits all persons from: (a) providing or collecting property for terrorist acts; (b) providing property or financial or other related services for terrorist purposes; (c) using or possessing property for terrorist purposes; (d) dealing with property of terrorists, including funds derived or generated from the property; (e) entering into or facilitating any financial transaction related to a dealing in property of terrorists; and (f) providing any financial or other related services in respect of any property of terrorists or for the benefit of or on the direction of terrorists. The TSFA defines a terrorist as anyone who commits, or attempts to commit, any terrorist act or participates in or facilitates the commission of any terrorist act. It also includes any persons set out in the First Schedule of the TSFA, which may be updated from time to time3. Professional accountants are also encouraged to refer to [Singapore's Inter-Ministerial Committee on Terrorist Designation's (IMC-TD)4 webpage](https://www.mha.gov.sg/what-we-do/managing-security-threats/countering-the-financing-of-terrorism) for more information on terrorist designations and de-listings. In addition, enclosed is an [TERRORIST ALERT LIST](https://isca.org.sg/standards-guidance/ethics-$ep-200$/targeted-financial-sanctions/terrorist-alert-list), which sets out the names and other identification details of persons who are known to have been involved in terrorism or terrorism financing related activities. It will be reviewed and updated as and when necessary. This list is to be kept strictly confidential and should not be further circulated or distributed to other persons. Unless an Exemption Order under Section 7 of the TSFA is obtained, professional accountants must not deal with any terrorists, which includes, but is not limited to, any persons designated in the First Schedule of the TSFA, as well as those on the Terrorist Alert List. Professional accountants must also immediately freeze any assets/accounts related to a terrorist where applicable. Persons who breach the TSFA requirements will be liable, upon conviction, to a maximum fine of \$500,000, and/or term of imprisonment up to 10 years. The TSFA imposes a duty on anyone to disclose any information about assets, accounts or transactions related to a terrorist to the Commissioner of Police. This can be done by filing a suspicious transaction report (“STR”) with the Suspicious Transaction Reporting Office of the Commercial Affairs Department. Professional accountants should review existing business relations for persons listed in the First Schedule of the TSFA and the Alert List, and whenever these lists are updated. In the event of a hit, professional accountants are reminded to comply with the obligations under the TSFA, including those mentioned above. * 1Except for financial institutions regulated by the Monetary Authority of Singapore (MAS), which have to comply with a corresponding set of MAS Regulations. 2The FATF sets the international standard on combating money laundering and the financing of terrorism and proliferation. 3The First Schedule was last updated on 15 October 2015. 4 The IMC-TD was set up in 2012 to fulfil Singapore’s obligations under the relevant United Nations Security Council Resolutions (UNSCRs). Its mandate is to identify and propose persons to the respective Committees set up by the United Nations or to designate such persons directly under the TSFA. The IMC-TD will also review the de-listing of persons and entities that are no longer deemed terrorists under the respective criteria set out in the UNSCRs.
Shard	157 (laksa)
Root Hash	9995084806436226157
Unparsed URL	sg,org,isca!/standards-guidance/ethics-(ep-200)/targeted-financial-sanctions s443