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.


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 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).


1. Principles of Financial Reporting (PDF, 38.35KB)
2. Advanced Financial Reporting (PDF, 38.12KB)
3. Accounting for Decision Making (PDF, 39.47KB)
4. Assurance (PDF, 38.12KB)
5. Financial Management (PDF, 90.64KB)
6. Singapore Taxation (PDF, 88.30KB)

Modules Exemption

The following universities are eligible for module exemptions. Have a look at the exemption guides:

Local Universities
Nanyang Technological University (PDF, 93.81KB)
National University of Singapore (PDF, 97.77KB)
Singapore Institute of Technology (PDF, 86.53KB)
Singapore Management University (PDF, 86.95KB)
Singapore University of Social Sciences (PDF, 80.14KB)
 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)

Professional Bodies / Others
ACCA (PDF, 87.03KB)
CPA Australia (PDF, 86.89KB)
ISCA (PDF, 79.25KB)
Tax Academy of Singapore (PDF, 124KB)
For Undergraduates and Graduates with foreign degrees that are not listed above, click here for more details. Alternatively, please send us an email at


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)  All outstanding fees
1From July 2020, undergraduates from any recognised university who apply as a new candidate into the Singapore CA Qualification Foundation Programme will have their One-time Application Fee waived.
2Candidates can enrol for the Ethics & Professionalism (EP) Modules during the first year of their Candidature via the Singapore CA Qualification Online Platform
3Module Exemption Fees are waived for Candidates with Accredited degrees.
4Candidates may request for a breakdown of outstanding fees. Please email to


  • 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

New Candidate Application: Singapore CA Qualification (Foundation) All year round
Ethics & Professionalism Modules Enrolment 1 January 2023 - 31 March 2023
Examination Enrolment Window*
*For late enrolments (i.e. within 15 days after the close of the examination enrolment window), an additional non-refundable late examination enrolment fee will be charged for each module.

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
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


Have all your queries answered through the Singapore CA Qualification Candidate Handbook (PDF, 1MB).


Study Guide and Syllabus (Learning Outcomes)

Principles of Financial Reporting (PDF, 418.4KB)
Advanced Financial Reporting (PDF, 361KB)
Assurance (PDF, 411.7KB)
Accounting for Decision Making (PDF, 345.3KB)
Singapore Taxation (PDF, 376.9KB)
Financial Management (PDF, 323.7KB)

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)


J. David Spiceland, Wayne  Thomas, Don Herrmann McGraw-Hill 2022 6th
9781264364657 Financial Accounting, eBOOK
2 9789813153417

Intermediate Accounting (Global Edition)


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)


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


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


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

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 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

*Application is subject to approval.

^CAW, 2020 – Interbrand, Best Global Brands 2019

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