Training Organisations

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 Guides and Training Agreement

To help you understand the Accredited Training Organisation (ATO) and Practical Experience requirements, you may refer to:

Part 1 - What are Accredited Training Organisations? (PDF, 197KB)

Appendix 2 - Sample Training Agreement (PDF, 182KB)

Part 2 - What is the Practical Experience Competence Framework? (PDF, 273KB)

Guides to Practical Experience 

• Training Principal User Guide to Record of Practical Experience and Competence (PDF, 217KB)
• Approved Mentor User Guide to Record of Practical Experience and Competence (PDF, 217KB)
• Candidate User Guide to Record of Practical Experience and Competence (PDF, 265KB)
• Approved Mentor Guide to Practical Experience (PDF, 609KB)
• Candidate Guide to Practical Experience (PDF, 1MB)
• ATO User Guide to Add New Mentor (PDF, 281KB)

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.

Apply Now 

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

Apply here.

For enquiries, please contact us at scaq@acra.gov.sg