HEAT oven to 350ºF.
STIR flour, baking powder, baking soda and spices in medium bowl with whisk until well blended. Whisk next 5 ingredients in large bowl until well blended. Stir in carrots and pineapple. Add flour mixture; mix well.
POUR into 8-inch square pan sprayed with cooking spray.
BAKE 30 to 35 min. or until toothpick inserted in centre comes out clean. Cool completely.
MIX remaining ingredients until well blended. Spread onto cake.