ACCA Technical Symposium 2026

 

 

This session provides an update on the latest developments in IFRS, with a particular focus on the implementation of IFRS 18, Presentation and Disclosure in Financial Statements. Gain practical insights into the new presentation and disclosure requirements, key implementation challenges, and the implications for financial statement preparation, performance reporting and stakeholder communication. In addition to IFRS 18, the session will highlight other significant IFRS developments and emerging issues that may affect financial reporting. Through practical examples and implementation considerations, participants will be better equipped to prepare for upcoming changes and ensure high-quality, compliant financial reporting.

 

 

Scope 3 emissions often represent over 90% of a company’s carbon footprint—join this focused 30-minute session for a practical technical walkthrough on Scope 3 reporting, covering boundary setting, upstream/downstream categorisation, data methodologies, ERP integration, and GHG Protocol-aligned practices for accurate, audit-ready emissions tracking.

 

 

This session explores how AI tools are transforming financial analysis, reporting, and document intelligence or domain intelligence. Accountants will gain hands-on exposure to predictive analytics, machine learning, and AI dashboards that streamline workflows and enhance decision-making.

 

Moderator: Andrew Chong FCCA - CEO, uPledge AI 

Panellists:

 

Artificial intelligence is reshaping financial reporting and auditing, fundamentally transforming the assurance landscape. This session will explore how AI enhances document intelligence or domain intelligence, automates reporting processes, enables continuous auditing, and delivers predictive insights that strengthen transparency and governance. Panelists will share practical applications, address regulatory considerations, and discuss future opportunities—highlighting how AI is evolving financial reporting into a reliable, real-time source of truth and positioning auditors as strategic advisors.

 

 

Singapore's tax landscape is evolving rapidly, driven by legislative reforms, heightened governance expectations, and the digitalisation of tax administration. Finance and tax professionals must stay ahead of these developments to manage risks, strengthen governance, and ensure compliance.

This session provides a practical overview of the latest developments shaping Singapore's tax environment, covering the implications of Section 10L, updates on deduction measures, and the GST InvoiceNow mandate. It will also explore how continuous transaction automation is transforming tax compliance and why high-quality data is becoming the foundation of effective tax governance and regulatory compliance.

Participants will gain practical insights into navigating Singapore's evolving tax landscape and preparing their organisations for a more digital, data-driven future.

 

 

As Singapore moves from adopting the OECD Global Minimum Tax framework to implementing the Minimum Tax Act, many multinational groups are now navigating the realities of Pillar Two compliance for the first time. While much attention has been given to understanding the rules, Year One has highlighted the practical challenges of gathering reliable data, coordinating across finance, tax and technology functions, and meeting new reporting obligations. This session shares practical lessons learned from early implementation, including common data challenges, considerations around Transitional Safe Harbour elections, readiness for the GloBE Information Return (GIR), and the systems and governance needed to support ongoing compliance. Participants will gain practical insights into what worked, what proved more complex than expected, and how organisations can better prepare for the next phase of Pillar Two implementation

 

 

With SSA 600 (Revised), Special Considerations, Audits of Group Financial Statements, now having been applied across a few audit cycles, practical challenges may still be faced in translating the standard’s requirements into high-quality audit execution. The revised standard has introduced a more robust risk-based approach to group audits, areas such as responding to risks of material misstatements on a group basis, addressing aggregation risk, determining the extent of component auditor involvement, and documenting the group auditor’s direction, supervision and review continue to generate questions in practice. This session will examine common implementation issues observed across recent group audits and share practical lessons learnt from the first couple of years of application. The session will also explore recurring challenges in coordinating with component auditors, particularly in cross-border engagements, and discuss practical approaches to achieving an appropriate balance between audit quality, efficiency and compliance. Attendees will leave with a clearer understanding of how to address common pitfalls and strengthen the planning, execution and documentation of group audits under SSA 600 (Revised).