Newspapers & Newsletters http://41.66.247.10:8080/xmlui/handle/123456789/6 2026-05-07T20:54:45Z 2026-05-07T20:54:45Z INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG http://41.66.247.10:8080/xmlui/handle/123456789/661 2022-11-23T12:34:03Z 2022-10-01T00:00:00Z

ICAG NEWSLETTER OCTOBER 2022 VOLUME 10 INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG The proposed changes to International Standard on Auditing (ISA) 500 (Revised), Audit Evidence: • Clarify ISA 500’s purpose and scope and explain its relationship with other standards; • Provide a principlesbased approach to considering and making judgments about information intended to be used as audit evidence and evaluating whether sufficient appropriate audit evidence has been obtained; • Modernize ISA 500 to be adaptable to the current business and audit environment, while considering scalability for different circumstances, including the entity and the auditor’s use of technology, such as automated tools and techniques; and • Emphasize the role of professional skepticism when making judgments about information intended to be used as audit evidence and evaluating the audit evidence obtained. Proposed International Standard on Auditing 500 (Revised), Audit Evidence, provides a “reference framework” for auditors when making judgments about audit evidence throughout the audit. The International Sustainability Standards Board (ISSB) unanimously confirmed that companies will be required to use climate-related scenario analysis to inform resilience analysis. At the supplementary board meeting held on 1 November 2022, the ISSB voted to confirm that companies are required to use climaterelated scenario analysis to report on climate resilience and to identify climate-related risks and opportunities to support their disclosures. The ISSB also agreed to provide application support to preparers including making use of materials developed by the Task Force for Climate-Related Financial Disclosures (TCFD) to provide guidance to preparers on how to undertake scenario analysis. This decision responds to questions from stakeholders about what is meant by the term ‘climate-related scenario analysis’.

2022-10-01T00:00:00Z INSTITUTE OF CHARTERED ACCOUNTANT GHANA, ICAG The proposed changes to International Standard on Auditing (ISA) 500 (Revised), Audit Evidence: • Clarify ISA 500’s purpose and scope and explain its relationship with other standards; • Provide a principlesbased approach to considering and making judgments about information intended to be used as audit evidence and evaluating whether sufficient appropriate audit evidence has been obtained; • Modernize ISA 500 to be adaptable to the current business and audit environment, while considering scalability for different circumstances, including the entity and the auditor’s use of technology, such as automated tools and techniques; and • Emphasize the role of professional skepticism when making judgments about information intended to be used as audit evidence and evaluating the audit evidence obtained. Proposed International Standard on Auditing 500 (Revised), Audit Evidence, provides a “reference framework” for auditors when making judgments about audit evidence throughout the audit. ICAG http://41.66.247.10:8080/xmlui/handle/123456789/415 2022-06-16T13:48:36Z 2022-05-01T00:00:00Z

ICAG NEWSLETTER MAY 2022, Volume 5 ICAG The proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements. The proposals also address the independence implications of the change in the definition of an engagement team a concept central to an audit of financial statements in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Auditing (ISA) 220, Quality Management for an Audit of Financial Statements. Among other matters, the proposals: Establish new defined terms and revise a number of existing terms, including for application with respect to independence in a group audit context. Clarify and enhance the independence principles that apply to: Individuals involved in a group audit. Firms engaged in the group audit, including firms within and outside the group auditor firm’s network. More explicitly set out the process to address a breach of an independence provision at a component auditor firm, including reinforcing the need for appropriate communication between the relevant parties and with those charged with governance of the group. Align a number of provisions in the Code to conform to changes in the IAASB’s Quality Management standards. Comments requested by May 31, 2022. Source: www.eticsboard.org/publication/ The proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements. The proposals also address the independence implications of the change in the definition of an engagement team a concept central to an audit of financial statements in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Auditing (ISA) 220, Quality Management for an Audit of Financial Statements. Among other matters, the proposals: Establish new defined terms and revise a number of existing terms, including for application with respect to independence in a group audit context. Clarify and enhance the independence principles that apply to: Individuals involved in a group audit. Firms engaged in the group audit, including firms within and outside the group auditor firm’s network. More explicitly set out the process to address a breach of an independence provision at a component auditor firm, including reinforcing the need for appropriate communication between the relevant parties and with those charged with governance of the group. Align a number of provisions in the Code to conform to changes in the IAASB’s Quality Management standards. Comments requested by May 31, 2022. Source: www.eticsboard.org/publication/

2022-05-01T00:00:00Z ICAG The proposed revisions to the International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code) establish provisions that comprehensively address independence considerations for firms and individuals involved in an engagement to perform an audit of group financial statements. The proposals also address the independence implications of the change in the definition of an engagement team a concept central to an audit of financial statements in the International Auditing and Assurance Standards Board’s (IAASB) International Standard on Auditing (ISA) 220, Quality Management for an Audit of Financial Statements. Among other matters, the proposals: Establish new defined terms and revise a number of existing terms, including for application with respect to independence in a group audit context. Clarify and enhance the independence principles that apply to: Individuals involved in a group audit. Firms engaged in the group audit, including firms within and outside the group auditor firm’s network. More explicitly set out the process to address a breach of an independence provision at a component auditor firm, including reinforcing the need for appropriate communication between the relevant parties and with those charged with governance of the group. Align a number of provisions in the Code to conform to changes in the IAASB’s Quality Management standards. Comments requested by May 31, 2022. Source: www.eticsboard.org/publication/ GRAPHIC COMMUNICATIONS GROUP LTD, Library http://41.66.247.10:8080/xmlui/handle/123456789/232 2021-08-23T16:28:19Z 1951-10-10T00:00:00Z

THE DAILY GRAPHIC ,Wednesday October 10,1951 GRAPHIC COMMUNICATIONS GROUP LTD, Library THE DAILY GRAPHIC ,Wednesday October 10,1951 THE DAILY GRAPHIC ,Wednesday October 10,1951

1951-10-10T00:00:00Z GRAPHIC COMMUNICATIONS GROUP LTD, Library THE DAILY GRAPHIC ,Wednesday October 10,1951 GRAPHIC COMMUNICATIONS GROUP LTD, Library http://41.66.247.10:8080/xmlui/handle/123456789/231 2021-08-23T16:20:55Z 1952-08-01T00:00:00Z

THE DAILY GRAPHIC, Friday August 1,1952 GRAPHIC COMMUNICATIONS GROUP LTD, Library THE DAILY GRAPHIC, Friday August 1,1952 THE DAILY GRAPHIC, Friday August 1,1952

1952-08-01T00:00:00Z GRAPHIC COMMUNICATIONS GROUP LTD, Library THE DAILY GRAPHIC, Friday August 1,1952