Be recognised as an Accredited Training Organisation (ATO) to attract accountancy talent as they develop into future business leaders.

ATOs provide Singapore CA Qualification Candidates the experience they need to qualify as Singapore Chartered Accountants.

Attract future Chartered Accountants of Singapore to your firm by having them work in your firm early. Firms can hire, train and develop Singapore CA Qualification Candidates as Accredited Training Organisations (ATO). An Accredited Training Organisation (ATO) is an employer that has been certified by SAC or ACRA to possess the appropriate standards of staff training, accountancy resources and development for Singapore CA Qualification Candidates to fulfil the three-year Practical Experience required to qualify as a Chartered Accountant of Singapore.

Both the ATO and the Candidate will benefit from a three-year contract that will nurture Candidates to take on specialised roles within the organisation.

Roles and Responsibilities

The ATO’s Role

  • Identify the training and development needs of the Candidate
  • Provide development opportunities for Candidates
  • Monitor and review development activity

Training Principal

The ATO appoints a Training Principal who will supervise the training of Candidates, and determine if Candidates have reached the required standard.

The Training Principal will be responsible for: 

  • Gaining, complying with and maintaining Singapore CA Qualification ATO status
  • Acting as the first point of contact with ACRA
  • Delivering Singapore CA Qualification training within the organisation
  • Ensuring that there are appropriate resources to support Candidates’ training
  • Administering the Training Agreements with Candidates
  • Approving and assigning Approved Mentors for Candidates
  • Confirming the Candidate’s fulfilment of the Practical Experience requirements

Approved Mentor

The Approved Mentor will review the Candidates’ Record of Practical Experience and Competence (RPEC). The RPEC form can be found in the Candidate's Portal.

An Approved Mentor will be:

  • contractually employed by an ATO. There may be exceptional cases for an External Mentor;
  • a senior staff with knowledge of the Candidate’s work and training undertaken; and
  • a member of a professional accountancy body that is recognised by ACRA with at least 3 years of post-professional qualification experience; or any other person having, in the opinion of ACRA, adequate qualifications and experience.

An Approved Mentor will need to:

  • have an interest in developing Candidates and discuss training issues;
  • carry out 6-monthly reviews with the assigned Candidates to ensure that they are able to achieve the requirements of a Chartered Accountant of Singapore. These include:
    • progress of study
    • time spent on Practical Experience
    • action plans from professional development workshops
    • professional development
    • ethical issues and training
    • career development

It is important to note that:

  • the Approved Mentor does not need to be the Candidate’s line manager but must have access to the line manager and work undertaken by the Candidate;
  • an Approved Mentor should not be responsible for more than 8 Candidates to ensure that adequate counselling is given to each Candidate on personal and professional development.

ATO Logo

ATOs will be able to use the CA (Singapore) Accredited Training Organisation logo. It represents the organisation's ability to provide a professional environment for the mentorship of Singapore CA Qualification Candidates.

To view the full branding guide, click here (PDF, 1.1MB).

List of ATOs

The list of ATOs does not include subsidiaries and associate firms.

0 - A

3E Accounting Pte Ltd 1FSS Pte Ltd Abbott Laboratories (Singapore) Private Limited
Aberdeen Consulting Pte Ltd AccAssurance LLP Accountant-General's Department
Accounting Consultancy Pte Ltd A.P. Moller Singapore Pte. Ltd. Accounts Inc International Pte Ltd
Acc Pro (Singapore) Pte Ltd AccTrust Advisory Pte Ltd Ace Business Consultancy Pte Ltd
Acutus LLP Advante Consulting Pte Ltd A Garanzia LLP
Agere Accounting & Advisory Pte Ltd Akber Ali & Co Alan Ng & Partners
A2S Pte. Ltd Alliance Practice LLP Alpes Assurance LLP
ALPHA Business Consultancy Pte Ltd Alter Domus Singapore Pte Ltd American Bureau of Shipping
Apen Chartered Accountants Apple South Asia Pte Ltd AAA Assurance PAC
APTA Management Services Pte Ltd Ardent Associates LLP Ark Alliance LLP
Arts House Ltd ABSG Consulting Inc Ascenz Solutions Pte Ltd
A.S.H. Loong & Co Aspri Group Pte Ltd ACA Management Service Pte Ltd
Atlas Business Consulting Pte Ltd Audit Alliance LLP Auditor-General's Office
Averic Capital Management Pte Ltd Avic NAC Pte Ltd ACAMS Consulting Pte Ltd
Acctax Management Consultancy Private Limited AccTrust Assurance PAC AccVisory Private Limited
ACE GLOBAL ACCOUNTANTS PTE LTD Acres Advisory Pte Ltd Acumen Bizcorp Pte Ltd
Adelphie & Associates Administration Outsourcing Pte Ltd Admiralty Medical Centre
Agenda Corporate Services P/L Alpha Investment Partners Ltd Alvarez & Marsal (SE Asia) Pte Ltd
AM Corporate Services Ameron Holdings Pte Ltd Amobee Asia Pte. Ltd.
Anfield Business Consulting Pte Ltd Apactrust Advisory Pte Ltd APL Management Pte Ltd    
APM Terminals Management (Singapore) Pte. Ltd. Ascott Residence Trust Management Limited Asian Li-Bond Resin Pte Ltd
Aspac Professionals PAC Assurance Advisory Pte Ltd Atelia Pte Ltd
Athel Corporate Advisory Pte Ltd Avic Associates Pte Ltd Axalt Pte Ltd
Apex Fund and Corporate Services Singapore Pte Ltd Akribis Systems Pte. Ltd. AT ADLER
Advanced MedTech Corporate Pte. Ltd.  AECOM Singapore Pte Ltd  Assentsure PAC
 Assurance PAC Assurance Partners LLP   AUDIT TRUST PAC
Automobile Association of Singapore   Alternative Advisors Pte Ltd  


Baker Tilly TFW LLP Bamboo Sea Pte Ltd Barclays
BDO LLP Bestar Assurance PAC B L Lee & Co
Boardroom Business Solutions Pte Ltd Bob Eng & Partners Bordier & Cie (Singapore) Ltd
Borrelli Walsh Pte Ltd Brandon Soh & Associates PAC BSL Public Accounting Corporation
BT Tan & Associates Bureau Veritas Marine (Singapore) Pte Ltd Barakah Capital Planners Pte Ltd
Bedrock Corporate Services Pte Ltd Bensyl Consultancy Services Pte Ltd Black River Asset Management (Asia) Pte Ltd
BluTrust Chartered Accountants LLP Bright Vision Hospital (BVH) BSH Accounting Svs Pte Ltd
Business Intelligence and 8nalytics Pte Ltd Bus-Plus Services Pte Ltd BW Offshore Singapore Pte Ltd
 Building and Construction Authority    


CA Accountants International Pte Ltd CapitaLand Limited CA Practice PAC
Cargill Group of Companies Cartrack Technologies South East Asia Pte Ltd CA.SG PAC
CA Trust PAC C.C. Yang & Co Central Provident Fund Board
Carmi Pte Ltd Charmway Consulting Pte Ltd Cheam H T & Co
Chew Whye Lee PAC C H Lei & Co / Pinebridge LLP Chevron Singapore Pte Ltd
Chong, Lim & Partners LLP Chua Soo Chiew & Associate PAC Chubb Asia Pacific Pte Ltd
Citco Fund Services (Singapore) Pte Ltd Citibank N.A. Civil Aviation Authority of Singapore
Clement Tan & Co ComfortDelGro Corporation Limited C.S Tan & Co
Corporate Compliance Services Pte Ltd Corporate FinEdge Pte Ltd CorporateRoom Services Pte Ltd
CosmoSteel Holdings Limited Crowe Horwath First Trust LLP C S Chow & Co
CSI & Co PAC C T Ching Public Accounting Corporation C W Chow Partnership LLP
CWS & Associates Cypress Singapore PAC Carval Investors Pte Ltd
CET Global Pte Ltd Chiang Business Consultants Pte Ltd Chong Bizadvisory Private Limited
CKS Associates Cleansis Pte Ltd CNB Management Services Pte Ltd
Corporate Compass Pte Ltd Corporate Outsource Pte Ltd CorporateHub Pte Ltd
Cummins Sales and Service Singapore Pte Ltd Cypress Pines Asia Advisory Pte Ltd Chua and Lee Associates LLP
CLA Global TS Holdings Pte Ltd    



D'Ark Associates Darrell Chia & Co DBS Bank Ltd
Deloitte & Touche LLP Dexin Assurance DFS Venture Singapore (Pte) Ltd
DHA+PAC DHL Express Pte Ltd DKSH Singapore Pte Ltd
DP & Associates Dragages Singapore Pte Ltd Dyslexia Association of Singapore
Damco Logistics Singapore Pte. Ltd. DAS Academy Ltd D'Crypt Pte Ltd
DEEKAY & COMPANY Dellsun Consultacy Pte Ltd DKR Public Accounting Corporation
Decathlon Singapore Pte Ltd DHL Supply Chain Singapore Pte Ltd Digital Investment Management Pte Ltd
Daimler Commercial Vehicles South East Asia Pte Ltd Dulwich College Management Asia Pacific Pte Ltd  


Economic Development Board Ecovis Assurance LLP Edwin Lee & Co
Edwin Tay & Co E H Luar & Co EisnerAmper PAC
Enterprise Accountants LLP Eastern Continent Construction Pte Ltd Entrust Public Accounting Corporation
Er & Co Eric Management Services Pte Ltd Ernst & Young LLP
Esco Pte Ltd Excellence Singapore Pte Ltd Edition Ltd
Edwin Lim & Co Ensign InfoSecurity (Systems) Pte Ltd Enterprise Business Consulting (Asia) Pte Ltd
Enterprise Management Pte Ltd Eutech Instruments Pte Ltd Express Transport Services & Construction Pte Ltd
Ensign Infosecurity (Cybersecurity) Pte Ltd    


FAC & Associates Far East Management (Pte) Ltd Fiden PAC
FIDES PAC Fiducia LLP Firmenich Asia Pte Ltd
Far Eastern Bank Limited First Resources Limited Fisher & Paykel Singapore Pte Ltd
Foo Kon Tan LLP Fong S F & Associates ForBis Accounting Pte Ltd
FTC Corporate & Tax Advisory Pte Ltd FTI Consulting (Singapore) Pte. Ltd.nexia FEI Company of USA (S.E.A.) Pte Ltd
Fiamm Asia Pacific Pte Ltd Fisher Scientific Pte Ltd Focus Publishing Limited
Fuji Xerox Asia Pacific Pte Ltd Fraser and Neave, Limited  Finova Partners Pte Ltd


Garena Online Private Limited Geetha A & Associates Genting Singapore PLC
Gerard Business Services Consultancy Glanbia Performance Nutrition Singapore Pte Ltd Global Corporate Advisory Pte Ltd / LCC Partnership
GlobalFoundries Singapore Pte Ltd Go-Jek Singapore Pte Ltd Grant Thornton Singapore Pte Ltd
GYSG & Co GHL Secretarial Services Glob-E Trading & Contractor Pte Ltd
GNS Collation Pte Ltd Goh Ngiap Suan & Co GPC Avic Pte. Ltd.
Grant Prideco (Singapore) Pte Ltd Goldman Sachs Holdings (Singapore) Pte Ltd Goh Yau Kee & Co.
Gradiant International Holdings Pte Ltd  Geniebook Pte Ltd Givaudan Singapore Pte Ltd 
Goodpack Pte Ltd     


Hafary Holdings Ltd Hawksford Singapore Pte Ltd Helmi Talib LLP
Heng Lee Seng LLP Hilti Far East Pte Ltd Hitachi Asia Ltd
H.C.Koh. LLP HLB Atrede LLP HMS Assurance
HMS Consultancy & Services Hoon Tai Meng & Co. HOS Consulting Pte Ltd
Housing & Development Board HSBC H.S Lim & Co
Hermes Middle East South Asia Pte Ltd Hoshea Pte Ltd Hospitality Business Solutions Pte Ltd
Hotel Jen Orchard Gateway House of Services Harvest Accounting Pte Ltd
Han's (S) Pte Ltd HEX TRUST PTE LTD   


IG Asia Pte Ltd In.Corp Global Pte Ltd Infinity Assurance LLP
Infineon Technologies Asia-Pacific Pte Ltd Inland Revenue Authority of Singapore Institute of Singapore Chartered Accountants (ISCA)
Institute of Technical Education Intertrust Singapore Corporate Services Pte Ltd Inmindful (Singapore) Pte Ltd
IQ EQ Consultants (Singapore) Pte Ltd Illumina Singapore Pte Ltd INGWER CONSULTING PTE. LTD.
 Intertek Testing Services (Singapore) Pte Ltd    


James Chan & Partners LLP JBS Practice Public
Accounting Corporation
JDT Management Services Pte Ltd
JD Management Service Pte Ltd Jenga Corp Pte Ltd J K Medora & Co LLP
JNC Accounts Services Pte Ltd Joe Tan & Associates PAC Jones Lang LaSalle Property Consultant Pte Ltd
JPL Wong & Co JP Morgan Chase Bank N.A. - Singapore Branch JP Audit PAC
JS Corporate PAC JSL & Associates / Accfin Corporate Consultants Pte Ltd J Tan & Co
JTC Corporation JVKM Consultants Pte Ltd JIC Inspection Services Pte Ltd
Journey of Entrepreneurship (Singapore) Pte Ltd Junipa Pte Ltd Joy Management Services Pte Ltd


Kaiden Group K C Yin Consulting K E Wee & Associates PAC
Ken Tan & Co PAC Keppel Corporation Ltd K.F. Hoong & Company
K K Chua & Co Koh Swee Tian & Co K.S Ng & Associates Pte Ltd
KordaMentha Pte Ltd KPMG Services Pte Ltd Kreston David Yeung PAC
K.S. Ng Advisory Pte. Ltd K.S. Ng & Co KTC Civil Engineering & Construction Pte Ltd
K.T. Leong & Co K Y Chiang LLP K Y Chik & Associates
Kim Seng Huat Hardware Pte Ltd KLP LLP Kok Tong Construction Pte Ltd
Korchina TNC CPA (Singapore) PAC KST Consulting Pte Ltd  


Land Transport Authority Langham Hall Singapore Pte Ltd Lau Chin Huat & Co
Lau Lee Hua & Co Lee S F & Co LGT Bank (Singapore) Ltd
L.H. Ong & Co Liew Keow Seng Public Accounting Corporation Lim Chee Yong & Co
L L Low & Associates Lo Hock Ling & Co Loke Lum PAC
Low, Yap & Associates Lymon Pte Ltd Leethen & Associates
Lendlease Asia Holdings Pte. Ltd. Ley & Howe Corporate Services Pte Ltd Life Technologies Holdings Pte Ltd
LMS Consulting Pte Ltd Lucanet (ASEAN) Pte Ltd Louise Neo & Company


Maersk Drilling Holdings Singapore Pte Ltd Maersk Singapore Pte Ltd M1 Limited
Maritime and Port Authority of Singapore Mazars LLP MCC Transport Singapore Pte. Ltd.
M Barak & Co MCI Group Asia Pacific McMillan Woods Partners (Singapore) PAC
MediNex Pte Ltd Milant & Associates LLP Metropolitan Management Services Pte Ltd
MHC Partnership LLP Ministry of Defense Ministry of Health
Ministry of Home Affairs Ministry of Law MOH Holdings Pte Ltd
Moore Stephens LLP Mindful Group Pte Ltd My Boss Pte Ltd
Ministry Medical Group Pte Ltd MobilityX Pte Ltd Moove Media Pte Ltd
Mount Faber Leisure Group Pte Ltd MS Risk Management Pte Ltd MSA & Partners PAC
Millennium Capital Management (Singapore) Pte Ltd Maha Chemicals (Asia) Pte Ltd Maples Fiduciary Services (Singapore) Pte Ltd.
Moody's Analytics Singapore Pte Ltd Mapletree Investments Pte Ltd


NACN International PAC Natarajan & Swaminathan National Healthcare Group Pte Ltd
National Library Board National Oilwell Pte Ltd National University of Singapore
NatWest Markets Plc NCS Pte Ltd Nexia Singapoe
Ngee Ann Polytechnic NOV Elmar Pte Ltd Novus Corporate Advisors Pte Ltd
Numbers Management Pte Ltd NSC & Associates PAC NSC Management Services Pte Ltd
NTan Corporate Advisory Pte Ltd NTUC National Oilwell Vartco Pte Ltd
Netbulk Pte Ltd Network for Electronic Transfers (Singapore) Pte Ltd NLA DFK Assurance PAC
National University Health System (NUHS) NTUC Fairprice Co-operative Limited Nanofilm Technologies International Limited


OA International Holdings Pte Ltd One Partnership PAC OneStop International Holdings Pte Ltd
Ong Teh PAC Outbox Corporate Services Pte Ltd Oversea-Chinese Banking Corporation - Group Finance Division
Osome Pte Ltd OMD Singapore  OA Assurance PAC
Ocorian Singapore Trust Company Pte. Ltd.   OUB Centre Limited  


Pacific Life Re Limited Singapore Branch PAP Community Foundation Paul Hooi & Co
Paul Wan & Co Pfizer Asia Pacific Pte Ltd - Singapore Finance Function PG Wee Partnership LLP
Philip Liew & Co Philips Electronics Singapore Pte Ltd Pinnally PAC
PKF-CAP LLP P K Loke & Partners LLP Plus LLP
Precursor Assurance PAC Prestige Accounting Pte Ltd PricewaterhouseCoopers LLP
Protiviti Pte Ltd Prudential Assurance Company Singapore (Pte) Ltd PSA International Pte Ltd
PB Corporate Services Pte Ltd Peachtree Solutions Pte Ltd Pegasus Capital Pte Ltd
Phillips Capital Pte Ltd Pinebridge Tax Services Pte Ltd PowerGas Limited
Provimi Singapore Pte Ltd PT Bank UOB Indonesia Public Service Division
Pur-E Trading & Contractor Pte Ltd Provident Advisor (Singapore) Pte Ltd Prime Accountants LLP
Petredec Holdings (Eastern) Pte Ltd Palfinger Asia Pacific Pte Ltd Prudence Asset Management Pte. Ltd.
 PUB Partners Group (Singapore) Pte. Ltd.  



Quality Accountants Pte Ltd



RAS Consultancy Services Pte Ltd R Chan & Associates PAC Reanda Adept PAC
Reliance Audit LLP Republic Polytechnic RHT Management Services Pte Ltd
Richard Ho & Co Robert Yam & Co Robin Chia PAC
Rohan Mah & Partners RSM Chio Lim LLP REASTAR
Resorts World Sentosa Roedl Outsourcing LLP Roseal Pte Ltd
RT LLP Ruifeng Technology Pte Ltd  


SANNE (Singapore) Pte Ltd S B Tan Audit PAC SC Mohan & Associates
Scoot Pte Ltd SCS Global PAC Sembcorp Industries Limited
Sentosa Development Corporation Setsco Consultancy International Pte Ltd Shangri-La Hotel Limited
SF Consulting Pte Ltd Shingda Consulting Pte Ltd Simbiosis Consulting Pte Ltd
Singapore Airlines Limited Singapore Arts School Ltd - Office of Finance Singapore Assurance PAC
SG Biz Works Pte Ltd Singapore Exchange Limited Singapore Health Services Pte Ltd (SingHealth)
Singapore Institute of Technology Singapore Land Authority Singapore O&G Ltd
Singapore Power Limited Singapore Press Holdings Limited Singapore University of Social Sciences
Singtel Group SK Shipping (Singapore) Pte Ltd Smalley & Sims PAC
SmartOffice Consultancy Group Pte Ltd Simpex Consulting (S) Pte Ltd Smit Lamnalco Contracting Pte Ltd
SMRT Corporation Ltd Singapore District Cooling Pte Ltd SSA Consulting Group
S. S. Ang & Co S.S. Lim & Co Stamford Associates LLP
StarHub Ltd State Courts of Singapore ST Engineering e-Services Pte Ltd
Steven Tan Russell Bedford PAC Singapore Rail Engineering Pte. Ltd. Stephen Koh & Co
STT GDC Pte Ltd Subraco LLP Singassure Services Pte Ltd
Sunseap Group Suntory Beverage & Food Singapore Pte Ltd Svenska Handelsbanken AB (publ), Singapore Branch
Suntory Beverage & Food Singapore Pte Ltd SYA PAC Sphere Exhibits
Spring & Associates PAC Stephen Liu & Associates Stone Forest Accountserve Pte Ltd
Straits Assurance PAC Strides Transportation Pte Ltd Svitzer Asia Pte Ltd
Singapore Chinese Orchestra Company Limited Singapore Corporate Services Pte Ltd Spex Asia Pte Ltd
Starwood Asia Pacific Hotel & Resorts Pte Ltd Singapore Heart Foundation Spark Systems Pte. Ltd.
ST Engineering Management Services Pte. Ltd. Strategic Consultancy Pte Ltd SS&C Fund Services (Asia) Pte Ltd
Strategic Audit Alliance PAC Shinewing LLP  Singapore Post Limited
 Softbank Robotics Singapore Pte Ltd  Southern Capital Group Pte Ltd SBS TRANSIT LTD              


Tan, Chan & Partners Tassure Asia LLP Tan & Teh
Tay Tong & Company Teckwah Industrial Corporation Limited Teo Boon Tieng & Co
Temasek International Pte Ltd Temasek Polytechnic Tessa Management Pte Ltd
Thermo Fisher Scientific Pte Ltd The Bank of New York Mellon Singapore Branch The Chemours Company Singapore Pte Ltd
The LearningLab Education Centre Pte Ltd Thong & Lim Thye Chuan Engineering Construction Co. Pte ltd
TJ Assurance Pte Ltd TKNP International Tokio Marine Life Insurance Singapore
Tower Transit Singapore Pte Ltd Tricor Singapore Pte Ltd Trio-Tech International Pte Ltd
Tony Oei and Company Trusted Source Pte Ltd TS Tay Public Accounting Corporation
TTH Management Consultants Pte Ltd TY Teoh International Tax Consultants (Asia) Pte Ltd
TBT Consulting Pte Ltd Teo Liang Chye PAC TFW Management Services Pte Ltd
The Ascott Ltd The Clementi Mall The Seletar Mall
The X Collective Pte. Ltd. Thermo Scientific Microbiology Pte Ltd Tit Wei Lee & Co
TKSMS Pte Ltd Toshoku Singapore (Pte) Ltd TSC Professional PAC
TT Assurance PAC Technoform Bautec Asia Pacific Pte Ltd Tassure PAC
Tencent Holdings Limited    


UBS AG. Singapore UHY Lee Seng Chan & Co United Overseas Bank Ltd
UPS Asia Group Pte Ltd Urban Redevelopment Authority (URA) Unity Assurance PAC
Universal (Far East) Pte Ltd    


Venture Corporate Services Pte Ltd Verity Partners Visenti Pte Ltd
Vodich Management Services Pte Ltd V.P. Kumaran & Co VentureHaven Pte Ltd
VICOM Ltd VPK Assurance Vistra Corporate Services (SEA) Pte Ltd
 VICOM Ltd Virtu Financial Singapore   


Wai Fong Construction Pte Ltd Wan Consultants Pte Ltd Wee Hur Holdings Ltd
Wee Pang Eng & Co Wildlife Reserves Singapore Pte Ltd Wilmar International Limited
Wilmax Control Systems Pte Ltd WSC Partnership Wills & Probate Pte Ltd
Winston Loong & Co WL Wong & Co Woodlands Health Pte Ltd
Warees Investments Pte Ltd    



Xylem Water Solution Singapore Pte. Ltd.



Yang Lee & Associates Yap Boh Pin & Co Yeo-Koh & Ong
YFK Public Accounting Corporation Y L Chin & Co Y M Kew & Co
Yong Cherng Nan & Co YTK Management Consultants Pte Ltd Y.C. LEE & CO.
YENG MANAGEMENT SERVICES PTE LTD Yishun Community Hospital Yum! Asia Franchise Pte Ltd
 YAP ASSOCIATES PAC Ying Mei Business Solutions Pte Ltd   


Zapient Public Accounting Corporation

Apply Now 

Organisations will be assessed according to the Practical Experience Principles and Guidelines. 

Apply here.

For enquiries, please contact us at

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