The Foundation Programme offers professionals from diverse academic backgrounds a pathway to take the Singapore CA Qualification.
Technological advancements and globalisation call for accountants with diverse skills to handle new challenges. Accountants with multi-disciplinary skills, coming from diverse backgrounds, are in demand to offer strategic insights to drive organisational value and guide business model transformations.
Candidates without an accredited accountancy degree have a pathway to the Singapore Chartered Accountant (CA) Qualification through the Foundation programme. This provides basic technical knowledge and skills for inquiry, abstract logical thinking, critical analysis, appropriate communication, and personal and interpersonal skills required for the accounting profession.
Eligibility
Applicants with any of the following are eligible for the Foundation programme:
- Accredited degrees
- Other degrees
- Undergraduates (effective from 1 July 2017)
- Local Polytechnic Diploma in Accountancy
Accredited Degrees
The following are accredited degrees:
National University of Singapore - Bachelor of Business Administration
University of London
- Bachelor of Science in Accounting and Finance
- Bachelor of Science in Accounting with Law
- Bachelor of Science in Banking and Finance
Royal Melbourne Institute of Technology University
- Bachelor of Business (Accountancy) (including full-time and part-time programmes)
University of Portsmouth
- Bachelor of Arts (Honours) in Accountancy and Financial Management
University of Essex - Bachelor of Science (Honours) in Accounting and Finance
Other Degrees
Applicants with other degrees are also eligible provided the degree is recognised by the Accounting and Corporate Regulatory Authority (ACRA). ACRA recognises degrees that are comparable to a three-year undergraduate degree using internationally recognised reference sources. Click here (PDF, 299KB) for more details.
Undergraduates
Undergraduates of degrees recognised by SAC / ACRA are eligible (effective from 1 July 2017). These degrees are comparable to a three-year undergraduate degree using internationally recognised reference sources.
Local Polytechnic Diploma in Accountancy
Holders of a local Polytechnic Diploma in accountancy can enrol into the ACRA-NP Advanced Diploma in Accountancy which shares the same centralised examinations as the Singapore CA Qualification (Foundation).
Modules Exemption
The following universities are eligible for module exemptions. Have a look at the exemption guides:
| Foreign Universities |
| Coventry University (PDF, 79.20KB) |
| Curtin University of Technology (PDF, 78.71KB) |
| Hofstra University (PDF, 78.86KB) |
| Institut Europeen d'Administration des Affaires (INSEAD) (PDF, 79.29KB) |
| James Cook University (PDF, 78.84KB) |
| Macquarie University (PDF, 76.51KB) |
| Monash University (PDF, 84.02KB) |
| Multimedia University (PDF, 79.62KB) |
| Murdoch University (PDF, 80.81KB) |
| Polytechnic University of the Philippines (PDF, 79.49KB) |
| Royal Melbourne Institute of Technology (PDF, 98.76KB) |
| San Francisco State University (PDF, 78.72KB) |
| Swinburne University of Technology (PDF, 78.90KB) |
| Thammasat University (PDF, 79.80KB) |
| The Australian National University (PDF, 78.98KB) |
| The University of British Columbia (PDF, 79.32KB) |
| The University of Manchester (PDF, 78.77KB) |
| The University of Melbourne (PDF, 82.28KB) |
| The University of New South Wales (PDF, 80.93KB) |
| The University of Queensland (PDF, 79.09KB) |
| The University of Sheffield (PDF, 78.90KB) |
| The University of Western Australia (PDF, 81.19KB) |
| Tulane University (PDF, 78.75KB) |
| Universiti Utara Malaysia (PDF, 79.41KB) |
| University of Birmingham (PDF, 81.06KB) |
| University of Bradford (PDF, 79.60KB) |
| University of Bristol (PDF, 78.35KB) |
| University of California, Berkeley (PDF, 78.95KB) |
| University of Durham (PDF, 78.71KB) |
| University of Essex (PDF, 79.30KB) |
| University of Exeter (PDF, 80.70KB) |
| University of Hertfordshire (PDF, 78.99KB) |
| University of London (PDF, 124.1KB) |
| University of London (Royal Holloway) (PDF, 78.76KB) |
| University of Madras (PDF, 78.96KB) |
| University of Nottingham (PDF, 78.76KB) |
| University of Portsmouth (PDF, 79.78KB) |
| University of Reading (PDF, 79.07KB) |
| University of South Africa (PDF, 78.89KB) |
| University of the Assumption (PDF, 79.03KB) |
| Universiti Sains Malaysia, Malaysia (PDF, 87.23KB) |
| Universiti Tunku Abdul Rahman (PDF, 79.46KB) |
| University of Toronto (PDF, 83.33KB) |
| University of Warwick (PDF, 78.95KB) |
For Undergraduates and Graduates with foreign degrees that are not listed above, click
here for more details. Alternatively, please send us an email at
scaq@acra.gov.sg.
Fees
| Items |
Fees (GST inclusive)
|
| One-time Application Fee1 |
S$ 107.00 |
| Annual Candidature Fee (due and payable on 1st January) |
S$ 107.00 per year |
Ethics & Professionalism Module:
E005i: Relevance of Ethics Pronouncement 100 to Professional Accountants (E-Learning) (effective from 1 July 2021)2 |
S$ 98.98 |
Ethics & Professionalism Module:
E008i: Ethics Pronouncement 200: An Overview (E-Learning)2 |
S$ 128.40 |
| Foundation Programme Module Examinations |
S$ 535.00 per module |
| Foundation Programme Module Exemption Fee3 |
S$ 535.00 per module |
| Foundation Programme Module Exemption Assessment Fee |
Not chargeable w.e.f 1 July 2020 |
| Late Examination Enrolment Fee |
S$ 107.00 per module |
| Request for Examination Deferment Fee |
S$ 107.00 per module |
| Examination Results Appeal Fee |
S$ 160.50 per module |
| Re-activation Fee (from suspended candidature status)4 |
All outstanding fees |
Note:
- All Fees are non-refundable
- These fees exclude tuition fees charged by the Registered Learning Organisations
- Fees are subject to change without prior notice
E-Examination and Remote Proctoring
Examinations are administered on the e-exam platform, Cirrus. Familiarise yourself with the system before taking the exam using the Examination Guidelines and Rules document (PDF, 876.6KB).
Remote Proctored E-Examination
Candidates will take the exams in a location of their choice with internet connectivity, using their own laptops. Candidates will be monitored via their computer's webcam using Artificial Intelligence. There is no change to the format of the exam.
There are some new rules and requirements that you are required to be familiar with. Please read the Exam Disciplinary Policy for Exam Takers (PDF, 146.1KB).
Important Dates
June 2023 Examinations
Enrolment |
| New Candidate Application: Singapore CA Qualification (Foundation) |
All year round
|
| Ethics & Professionalism Modules Enrolment |
1 January 2023 - 31 March 2023
|
| Examination Enrolment Window* |
Examination Dates
E-Examination with Remote Proctoring
|
| Financial Management (FMF) |
19 June 2023, 2.00pm to 5.15pm
|
| Advanced Financial Reporting (AFF) |
20 June 2023, 2.00pm to 5.15pm |
| Principles of Financial Reporting (PFF) |
21 June 2023, 2.00pm to 5.15pm |
| Assurance (ASF) |
22 June 2023, 2.00pm to 5.15pm |
| Singapore Taxation (TXF) |
23 June 2023, 2.00pm to 5.15pm |
| Accounting for Decision Making (ADF) |
26 June 2023, 2.00pm to 5.15pm
|
| Results |
| Examination Results Release |
To be advised
|
| Deadline for Appeal on Examination Results |
| Appeal Outcome |
Within 7 working days upon receipt of appeal form and payment |
Guides
Have all your queries answered through the Singapore CA Qualification Candidate Handbook (PDF, 1MB).
Resources
Study Guide and Syllabus (Learning Outcomes)
Examination Resources
| |
Examination Papers |
Examiner's Reports |
| Principles of Financial Reporting |
Dec 2022 (PDF, 256.5KB) |
Dec 2022 (PDF, 103.8KB) |
| Jun 2022 (PDF, 266.1KB) |
Jun 2022 (PDF, 107.9KB) |
| Dec 2021 (PDF, 257.8KB) |
Dec 2021 (PDF, 107.9KB) |
| Jun 2021 (PDF, 559.4KB) |
Jun 2021 (PDF, 110.1KB) |
| Dec 2020 (PDF, 240.6KB) |
Dec 2020 (PDF, 108.6KB) |
| Jun 2020 (PDF, 317.3KB) |
Jun 2020 (PDF, 108.2KB) |
| Dec 2019 (PDF, 317.3KB) |
Dec 2019 (PDF, 115.1KB) |
| Jun 2019 (PDF, 483.2KB) |
Jun 2019 (PDF, 284.0KB) |
| Dec 2018 (PDF, 533.9KB) |
Dec 2018 (PDF, 287.9KB) |
| Jun 2018 (PDF, 556.7KB) |
Jun 2018 (PDF, 234.7KB) |
| Advanced Financial Reporting |
Dec 2022 (PDF, 272.2KB) |
Dec 2022 (PDF, 175.9KB) |
| Jun 2022 (PDF, 335.9KB) |
Jun 2022 (PDF, 122.9KB) |
| Dec 2021 (PDF, 301.2KB) |
Dec 2021 (PDF, 129KB) |
| Jun 2021 (PDF, 810.9KB) |
Jun 2021 (PDF, 120.5KB) |
| Dec 2020 (PDF, 288.3KB) |
Dec 2020 (PDF, 112.3KB) |
| Jun 2020 (PDF, 450KB) |
Jun 2020 (PDF, 139KB) |
| Dec 2019 (PDF, 571KB) |
Dec 2019 (PDF, 147KB) |
| Jun 2019 (PDF, 556.5KB) |
Jun 2019 (PDF, 360.6KB) |
| Dec 2018 (PDF, 575.7KB) |
Dec 2018 (PDF, 282.5KB) |
| Jun 2018 (PDF, 561.0KB) |
Jun 2018 (PDF, 216.9KB) |
| Assurance |
Dec 2022 (PDF, 262.5KB) |
Dec 2022 (PDF, 110.8KB) |
| Jun 2022 (PDF, 275.6KB) |
Jun 2022 (PDF, 132.4KB) |
| Dec 2021 (PDF, 295.8KB) |
Dec 2021 (PDF, 143.5KB) |
| Jun 2021 (PDF, 308KB) |
Jun 2021 (PDF, 126.4KB) |
| Dec 2020 (PDF, 591KB) |
Dec 2020 (PDF, 123KB) |
| Jun 2020 (PDF, 404.1KB) |
Jun 2020 (PDF, 174.2KB) |
| Dec 2019 (PDF, 455.8KB) |
Dec 2019 (PDF, 150KB) |
| Jun 2019 (PDF, 474KB) |
Jun 2019 (PDF, 361KB) |
| Dec 2018 (PDF, 472.1KB) |
Dec 2018 (PDF, 385.4KB) |
| Jun 2018 (PDF, 484.4KB) |
Jun 2018 (PDF, 231.3KB) |
| Accounting for Decision Making |
Dec 2022 (PDF, 265.4KB) |
Dec 2022 (PDF, 122.4KB) |
| Jun 2022 (PDF, 284.3KB) |
Jun 2022 (PDF, 109.1KB) |
| Dec 2021 (PDF, 242.2KB) |
Dec 2021 (PDF, 145.2KB) |
| Jun 2021 (PDF, 520.3KB) |
Jun 2021 (PDF, 107.2KB) |
| Dec 2020 (PDF, 256K.2B) |
Dec 2020 (PDF, 103.2B) |
| Jun 2020 (PDF, 288K.2B) |
Jun 2020 (PDF, 123.1B) |
| Dec 2019 (PDF, 495.4KB) |
Dec 2019 (PDF, 129.4KB) |
| Jun 2019 (PDF, 453.2KB) |
Jun 2019 (PDF, 291.3KB) |
| Dec 2018 (PDF, 404.2KB) |
Dec 2018 (PDF, 284.2KB) |
| Jun 2018 (PDF, 342.4KB) |
Jun 2018 (PDF, 281.4KB) |
Singapore Taxation
|
Dec 2022 (PDF, 375.3KB) |
Dec 2022 (PDF, 161.6KB) |
| Jun 2022 (PDF, 336.2KB |
Jun 2022 (PDF, 163.2KB) |
| Dec 2021 (PDF, 319.2KB) |
Dec 2021 (PDF, 152.2KB) |
| Jun 2021 (PDF, 307.2KB) |
Jun 2021 (PDF, 165.3KB) |
| Dec 2020 (PDF, 320.3B) |
Dec 2020 (PDF, 182.6KB) |
| Jun 2020 (PDF, 420.1KB) |
Jun 2020 (PDF, 168.1KB) |
| Dec 2019 (PDF, 524.5KB) |
Dec 2019 (PDF, 189.4KB) |
| Jun 2019 (PDF, 577.3KB) |
Jun 2019 (PDF, 333.3KB) |
| Dec 2018 (PDF, 583.1KB) |
Dec 2018 (PDF, 363.1KB) |
| Jun 2018 (PDF, 579.4KB) |
Jun 2018 (PDF, 311.3KB) |
| Financial Management |
Dec 2022 (PDF, 269.8KB) |
Dec 2022 (PDF, 123.2KB) |
| Jun 2022 (PDF, 281.6KB) |
Jun 2022 (PDF, 118.6KB) |
| Dec 2021 (PDF, 276.2KB) |
Dec 2021 (PDF, 122.2KB) |
| Jun 2021 (PDF, 826.3KB) |
Jun 2021 (PDF, 116.2KB) |
| Dec 2020 (PDF, 294.3KB) |
Dec 2020 (PDF, 115.3KB) |
| Jun 2020 (PDF, 326.4KB) |
Jun 2020 (PDF, 153.6KB) |
| Dec 2019 (PDF, 476.1KB) |
Dec 2019 (PDF, 137.5KB) |
| Jun 2019 (PDF, 475.3KB) |
Jun 2019 (PDF, 359.4KB) |
| Dec 2018 (PDF, 490.1KB) |
Dec 2018 (PDF, 295.1KB) |
| Jun 2018 (PDF, 594.3KB) |
Jun 2018 (PDF, 232.3KB) |
Additional References
| QTY |
ISBN |
Title |
Author |
Publisher |
Year |
Edition |
| Module Name: Principles of Financial Reporting (PFF) |
| 1 |
9781265578022 |
Financial Accounting (International)
OR
|
J. David Spiceland, Wayne Thomas, Don Herrmann |
McGraw-Hill |
2022 |
6th |
| 9781264364657 |
Financial Accounting, eBOOK |
| 2 |
9789813153417 |
Intermediate Accounting (Global Edition)
OR
|
David Spiceland, Wayne B. Thomas, Mark W. Nelson, Pearl Tan, Bernardine Low and Kin Yew Low |
McGraw-Hill |
2018 |
2nd |
| 9789813153622 |
Intermediate Accounting, eBOOK |
| Module Name: Advanced Financial Reporting (AFF) |
| 1 |
9789813153417 |
Intermediate Accounting (Global Edition)
OR
|
David Spiceland, Wayne B. Thomas, Mark W. Nelson, Pearl Tan, Bernardine Low and Kin Yew Low |
McGraw-Hill |
2018 |
2nd |
| 9789813153622 |
Intermediate Accounting, eBOOK |
| 2 |
9789814821278 |
Advanced Financial Accounting: An IFRS® Standards Approach |
Pearl Tan, Lim Chu Yeong, Kuah Ee Wen |
McGraw-Hill |
2020 |
4th |
| Module Name: Singapore Taxation (TXF) |
| 1 |
'9789814838382 |
Singapore Tax Workbook 2022/23 |
Sum Yee Loong |
Wolters Kluwer |
2022 |
25th |
| Module Name: Assurance (ASF) |
| 1 |
9789814838146 |
Audit and Assurance - Principles and Practices in Singapore |
Dr Ernest Kan |
Wolters Kluwer |
2021 |
5th |
| Module Name: Financial Management (FMF) |
| 1 |
'9789814962650 |
Financial Management, Theory and Practice, An Asia Edition
OR
|
Ser-Keng Ang, Jack Hong, Annie Koh, Eugene F. Brigham, Michael C. Ehrhardt |
Cengage |
2021 |
2nd |
| 9788000041421 |
Financial Management, Theory and Practice, An Asia Edition, EBOOK (1-Year Access only) |
| 2 |
9781260565553 |
Principles of Corporate Finance
OR
|
Richard A Brealey, Stewart C Myers and Franklin Allen |
McGraw-Hill |
2020 |
13th |
| 9781260568356 |
Principles of Corporate Finance, eBOOK |
| Module Name: Accounting for Decision-Making (ADF) |
| 1 |
9781265714550 |
Cost Management, A Strategic Emphasis |
Edward Blocher, David Stout, Paul Juras and Steven Smith |
McGraw-Hill |
2022 |
9th |
| 2 |
9781260571233 |
Strategic Management |
Frank T Rothaermel |
McGraw-Hill |
2021 |
5th |
How to Order
Place your orders at http://www.bookmart-ais.com/
These come at discounted rates (including 7% GST) and are only available for Singapore CA Qualification Candidates.
Added Info Services office:
22 Yio Chu Kang Road, #01-10 Highland Centre, Singapore 545535.
Apply Now
Apply here.
For any queries, please contact us at SCAQ@acra.gov.sg or (65) 6100 0518.
ISCA Membership
Become an Associate (ISCA) today to gain the professional affiliation that is recognised by employers worldwide, and enjoy complimentary* ISCA membership throughout your journey as a candidate of the Singapore Chartered Accountant Qualification.
Be part of a wider community - ISCA supports over 32,000 accountancy and finance professionals to achieve their career aspirations. As the Institute is also a member of the prestigious Chartered Accountants Worldwide family, ISCA connects you with over 1.8 million Chartered Accountants and students globally.
Build the necessary skill sets, network and confidence to face the challenges in an ever-evolving business environment. Chartered Accountants are highly valued for their versatile skill sets and creative lateral thinking. This is why all of the top 100 Global Brands employ Chartered Accountants^.
ISCA is committed to empowering our members who are accountancy and finance professionals to achieve their career goals. Leverage the career resources that ISCA has launched in partnership with relevant government agencies and key stakeholders to develop new skills and explore various careers opportunities!
Learn more about the ISCA Associate membership here.
*