The Professional Programme develops Singapore Chartered Accountants
The Singapore Chartered Accountant designation is a mark of professional excellence.
The Singapore CA Qualification is designed to develop accountants who are future business leaders. They will be sought for their ability to shape good strategies and provide high value adding specialised services.
The Professional Programme develops higher order skills of application, analysis, synthesis and evaluation. This advanced knowledge together with the practical experience gained at work in an Accredited Training Organisation (ATO) prepare accountants to be trusted business advisors in demand for the future economy.
Eligibility
Applicants must satisfy both the Academic and Practical Requirements outlined below.
Academic Requirements
Applicants need to have one of the following:
1. Direct Entry Degree
Applicants must possess one of the following degrees.
- Nanyang Technological University
- Bachelor of Accountancy
- Master of Science in Accountancy [previously known as Master of Business Administration (Accountancy)]
- National University of Singapore - Bachelor of Business Administration (Accountancy)
- Singapore Management University - Bachelor of Accountancy
- Singapore University of Social Sciences - Bachelor of Accountancy (part-time included)
- Singapore Management University - Master of Professional Accounting
- Singapore Institute of Technology - Bachelor of Accountancy
2. Accredited Degree or Other degrees
Applicants must possess an accredited degree or a degree that is recognised by ACRA; and have completed the Singapore CA Qualification (Foundation) programme. For a list of recognised universities or institutions, please click here (PDF, 299KB).
3. Final Year Undergraduates
Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as a final year undergraduate, and their one-time application fee will be waived.
Practical Requirements
To register, the applicant must be employed in an Accredited Training Organisation (ATO). The ATOs issue a Training Agreement and assign an Approved Mentor to their Candidates.
Modules
The Singapore CA Qualification consists of six modules:
Modules Exemption
Taxation Module
Exemption from taking the Taxation module of the Professional Programme has been offered since September 2020. Candidates from NUS, NTU, SMU, SIT and SUSS who have taken the relevant Taxation modules in the academic years listed in the table below are eligible to apply.
Apply via the Singapore CA Qualification Candidate Portal.
Eligibility to apply for exemption from the Professional Programme's Tax module
|
|
National University of Singapore (NUS) |
Nanyang Technological University (NTU) |
Singapore Management University (SMU) |
Singapore University of Social Sciences |
Singapore Institute of Technology |
| Completion of courses as part of the Bachelor of Accountancy degree programme |
Both:
1. Advanced Taxation (ACC4611/ACC4711)
2. Taxation (ACC3605/ACC3703) |
Advanced Taxation (ACC4611/ACC4711) |
Advanced Taxation (BL9305/BL5305) |
Advanced Taxation (ACCT403) |
Both:
1. Taxation of Companies and Partnerships (ACC307)
2. International Taxation and Tax Planning (ACC309) |
All three:
1. Advanced Taxation (ACC3201)
2. Transfer Pricing (ACC3202)
3. Regional Tax and International Tax Planning (ACC3203) |
| Academic Year of completion |
In 2016/17 |
From 2017/18 |
From 2016/17 |
From 2016/17 |
From 2019/20 |
From 2019/20 |
Exemptions will be granted to applicants if they achieve a pass grade for the Tax modules as stated above.
Financial Reporting Module
Bachelor of Accountancy
From January 2023, candidates may apply for exemption from taking the Financial Reporting module of the Professional Programme. Candidates from NTU, NUS, SIT, SMU and SUSS who have taken the relevant modules listed in the table below and have graduated from 2022 onwards are eligible to apply for the exemption.
Apply via the Singapore CA Qualification Candidate Portal.
Eligibility to apply for Exemption from the Financial Reporting module (Professional Programme)
|
| |
Nanyang Technological University (NTU) |
Nanyang University of Singapore (NUS) |
Singapore Institute of Technology (SIT) |
Singapore Management University (SMU) |
Singapore University of Social Sciences (SUSS) |
| Completion of courses as part of the Bachelor of Accountancy degree programme |
Both:
1. Risk Reporting and Analysis (AC3102)
2.Accounting Analysis and Valuation (AC3103) |
Advanced Corporate Accounting and Reporting (ACC3704) |
Accounting for Decision Making and Control (ACC3004)
From Sep 2022:
Accounting for Decision Making and Control
(ACC3011)
|
Advanced Financial Accounting (ACCT335) |
Both:
1. Advanced Consolidation and Corporate Reporting (ACC491))
2. Ethics and Accounting Theory (ACC493)
|
| Graduation Year |
From 2022 onwards
|
From 2022 onwards |
From 2022 onwards |
From 2022 onwards |
From 2022 onwards |
Master of Accountancy
From 1 July 2023, candidates may apply for exemption from taking the Financial Reporting module of the Professional Programme. NTU and SMU candidates who have taken the modules listed below and have graduated from 2023 onwards are eligible to apply for the exemption.
Apply via the
Singapore CA Qualification Candidate Portal.
Eligibility to apply for Exemption from the Financial Reporting module (Professional Programme)
|
|
|
Nanyang Technological University (NTU)
Master of Science in Accountancy
|
Singapore Management University (SMU)
Master of Professional Accounting
|
|
Completion of courses as part of the Master Programme
|
Risk Reporting and Analysis (AC6107)
|
Advanced Financial Accounting (ACCT613)
|
|
Graduation Year
|
From 2023 onwards
|
Impact on reciprocal membership with other accountancy professional bodies
Candidates who have completed the Singapore CA Qualification, may be eligible to apply for reciprocal membership with other accountancy professional bodies, subject to the respective reciprocal membership requirements.
It is important to note that the receiving professional body may not recognise the module exemptions for reciprocal membership applications. Candidates may need to fulfil any additional requirements as prescribed by the receiving professional bodies.
For enquiries related to such reciprocal membership requirements, please approach the respective professional body directly.
Practical Experience
Practical Experience is a key component of the Professional Programme. Candidates are required to accumulate a minimum of 450 working days across 3 years of core work experience in an Accredited Training Organisation (ATO) under the guidance of an Approved Mentor. The User Guide (PDF, 265 KB) and Candidate Handbook (PDF, 588 KB) will provide you with more information.
Fees
| Items |
Fees (GST inclusive) |
|
One-time Application Fee1
|
S$ 107.00 |
|
Annual Candidature Fee (due and payable on1st Jan)
|
S$ 107.00 per year |
| Professional Programme Modules |
Ethics & Professionalism Module
E005i: Relevance of Ethics Pronouncement 100 to Professional Accountants (E-Learning) (effective from 1 July 2021)2 |
S$98.98 |
|
Ethics & Professionalism Module
E008i: Ethics Pronouncement 200: An Overview (E-Learning)3
|
S$ 128.40 |
|
Financial Reporting Module
|
S$ 1,391.00 |
|
Assurance Module
|
S$ 1,391.00 |
|
Business Value, Governance& Risk Module
|
S$ 1,391.00 |
|
Taxation Module
|
S$ 1,391.00 |
|
Integrative Business Solutions Module
|
S$ 1,391.00 |
| Professional Programme Module Exemption Fee |
S$ 1,391.00 |
| 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 November 2020, Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as a final year undergraduate, and their One-time Application Fee will be waived.
2Candidates are encouraged to complete the Ethics & Professionalism (EP) Modules during the first year of their Candidature. Enrol via the Singapore CA Qualification Candidate Portal.
3Candidates may request breakdown of outstanding fees. Please email to SCAQ@acra.gov.sg.
Note:
-
Candidates who signed up for the Foundation or the Professional Programme before 1 September 2016 pay S$ 963 (GST included) for each module. However, this fee does not apply to Candidates who have been suspended before or after 1 September 2016, including suspensions which have been lifted from 1 September 2016.
- 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
E-examinations
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, 877 KB).
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 KB).
Important Dates
June 2023 Examinations
| Results |
| Examination Results Release Date |
25 August 2023 |
| Deadline for Appeal on Examination Results |
29 August 2023 |
| Appeal Outcome |
Within 7 working days upon receipt of appeal form and payment |
December 2023 Examinations
| Enrolment Periods |
| New Candidate Application: Singapore CA Qualification |
All year round |
| Ethics & Professionalism Modules |
1 July 2023 - 30 September 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 |
| Integrative Business Solutions (IB) |
4 December 2023, 9.00am to 1.30pm |
| Assurance (AS) |
5 December 2023, 9.00am to 12.15pm |
| Business Value, Governance and Risk (BG) |
6 December 2023, 9.00am to 12.15pm |
| Financial Reporting (FR) |
7 December 2023, 9.00am to 12.15pm |
| Taxation (TX) |
8 December 2023, 9.00am to 12.15pm |
| Results |
| Examination Results Release Date |
To be advised |
| Deadline for Appeal on Examination Results |
| Appeal Outcome |
Within 7 working days upon receipt of appeal form and payment |
Resources
Syllabus Handbook
Singapore CA Qualification Syllabus Handbook (PDF, 1.1MB)
Examination Resources
| |
Examination Papers |
Examiner's Reports |
Financial Reporting (FR) |
Jun 2023(PDF, 262KB) |
Jun 2023 (PDF, 155KB) |
| Dec 2022 (PDF, 317KB) |
Dec 2022 (PDF, 150KB) |
| Jun 2022 (PDF, 306KB) |
Jun 2022 (PDF, 140KB) |
| Dec 2021 (PDF, 278KB) |
Dec 2021 (PDF, 176KB |
| Jun 2021 (PDF, 373KB) |
Jun 2021 (PDF, 168KB) |
| Dec 2020 (PDF, 261KB) |
Dec 2020 (PDF, 136KB) |
| Dec 2019 (PDF, 517KB) |
Dec 2019 (PDF, 129KB) |
| Jun 2019 (PDF, 460KB) |
Jun 2019 (PDF, 301MB) |
| Dec 2018 (PDF, 512KB) |
Dec 2018 (PDF, 388KB) |
| Jun 2018 (PDF, 460KB) |
Jun 2018 (PDF, 241KB) |
Assurance (AS) |
Jun 2023 (PDF, 256KB) |
Jun 2023 (PDF, 148KB) |
| Dec 2022 (PDF, 284KB) |
Dec 2022 (PDF, 135KB) |
| Jun 2022 (PDF, 315KB) |
Jun 2022 (PDF, 137KB) |
| Dec 2021 (PDF, 294KB) |
Dec 2021 (PDF, 139KB) |
| Jun 2021 (PDF, 310KB) |
Jun 2021 (PDF, 141KB) |
| Dec 2020 (PDF, 272KB) |
Dec 2020 (PDF, 112KB) |
| Dec 2019 (PDF, 579KB) |
Dec 2019 (PDF, 105KB) |
| Jun 2019 (PDF, 599KB) |
Jun 2019 (PDF, 375MB) |
| Dec 2018 (PDF, 346KB) |
Dec 2018 (PDF, 286MB) |
| Jun 2018 (PDF, 313KB) |
Jun 2018 (PDF, 240KB) |
Business Value, Governance and Risk (BG) |
Jun 2023 (PDF, 267KB) |
Jun 2023 (PDF, 112KB) |
| Dec 2022 (PDF, 315KB) |
Dec 2022 (PDF, 118KB) |
| Jun 2022 (PDF, 308KB) |
Jun 2022 (PDF, 127KB) |
| Dec 2021 (PDF, 239KB) |
Dec 2021 (PDF, 119KB) |
| Jun 2021 (PDF, 332KB) |
Jun 2021 (PDF, 121KB) |
| Dec 2020 (PDF, 247KB) |
Dec 2020 (PDF, 106KB) |
| Dec 2019 (PDF, 542KB) |
Dec 2019 (PDF, 166KB) |
| Jun 2019 (PDF, 588KB) |
Jun 2019 (PDF, 363KB) |
| Dec 2018 (PDF, 515KB) |
Dec 2018 (PDF, 359KB) |
| Jun 2018 (PDF, 613KB) |
Jun 2018 (PDF, 304KB) |
Taxation (TX) |
Jun 2023 (PDF, 370KB) |
Jun 2023 (PDF, 98KB) |
| Dec 2022 (PDF, 325KB) |
Dec 2022 (PDF, 99.5KB) |
| Jun 2022 (PDF, 420KB) |
Jun 2022 (PDF, 101KB) |
| Dec 2021 (PDF, 352KB) |
Dec 2021 (PDF, 99.5KB) |
| Jun 2021 (PDF, 441KB) |
Jun 2021 (PDF, 95.3KB) |
| Dec 2020 (PDF, 356KB) |
Dec 2020 (PDF, 103KB) |
| Dec 2019 (PDF, 510KB) |
Dec 2019 (PDF, 116KB) |
| Jun 2019 (PDF, 591KB) |
Jun 2019 (PDF, 274KB) |
| Dec 2018 (PDF, 457KB) |
Dec 2018 (PDF, 289KB |
| Jun 2018 (PDF, 540KB) |
Jun 2018 (PDF, 240KB) |
Integrative Business Solutions (IB) - Advance Information |
Jun 2023 (PDF, 379KB) |
Jun 2023 (PDF, 117KB) |
| Dec 2022 (PDF, 555KB) |
Dec 2022 (PDF, 126KB) |
| Jun 2022 (PDF, 812KB) |
Jun 2022 (PDF, 123KB) |
| Dec 2021 (PDF, 1.1MB) |
Dec 2021 (PDF, 131KB) |
| Jun 2021 (PDF, 558KB) |
Jun 2021 (PDF, 119KB) |
| Dec 2020 (PDF, 495KB) |
Dec 2020 (PDF, 118KB) |
| Sep 2020 (PDF, 644KB) |
Sep 2020 (PDF, 117KB) |
| Dec 2019 (PDF, 675KB) |
Dec 2019 (PDF, 181KB) |
| Dec 2018 (PDF, 859KB) |
Dec 2018 (PDF, 409KB) |
Integrative Business Solutions (IB) - Examination Day Documents |
Jun 2023 (PDF, 379KB) |
| Dec 2022 (PDF, 397KB) |
| Jun 2022 (PDF, 359KB) |
| Dec 2021 (PDF, 481KB) |
| Jun 2021 (PDF, 492KB) |
| Dec 2020 (PDF, 382KB) |
| Sep 2020 (PDF, 809KB) |
| Dec 2019 (PDF, 452KB) |
| Dec 2018 (PDF, 607KB) |
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.
*