Meeting professional examination requirements
Check the requirements based on your graduation date, type of qualification, and years of relevant local experience.
Last updated 29 January 2026
If you graduated on or after 1 January 2019
At the time of registration, you must have passed a final exam in accountancy on or after 1 January 2019. The exam must be from either:
An international qualification recognised as equivalent to SCAQ.
These are accountancy qualifications from professional bodies that have a reciprocity agreement with ACRA and the Institute of Singapore Chartered Accountants (ISCA).
You must pass the final exam for the qualification and the required module.
International qualifications and required modules
Institute | Qualification | Required module |
|---|---|---|
Institute of Chartered Accountants in England and Wales (ICAEW) | Association of Chartered Accountants Qualification | Advanced Level: Corporate Reporting |
Institute of Chartered Accountants of Scotland (ICAS) | Chartered Accountant Qualification | Either:
|
Chartered Accountants Ireland | Chartered Accountancy Programme | FAE Elective: Advanced Auditing and Assurance |
Chartered Accountants Australia and New Zealand | Chartered Accountants Program | Either:
|
CPA Australia (formerly known as the Australian Society of Certified Practising Accountants) | Certified Practising Accountant Program | Advanced Audit and Assurance |
Association of Chartered Certified Accountants (ACCA) | Qualification of the Association of Chartered Certified Accountants | Advanced Audit and Assurance Note: You must register as an ACCA student before 26 March 2028. |
If you graduated before 1 January 2019
At the time of registration, you must have passed a final exam in accountancy before 1 January 2019. The exam must be from either:
Any of the Singapore qualifications listed; or
Any of the international qualifications listed (or their recognised equivalent)
Singapore and international qualifications
Type | Qualification |
|---|---|
Singapore qualification |
|
International qualification |
|
Note: You must complete both of these before 1 January 2019 to meet the pre-2019 examination requirements:
Pass the final examination in accountancy
Pass all required modules (if any)
Local law examination requirements
You must pass additional exams on local laws if both of these apply:
You have less than two years of relevant local experience.
You did not pass the SCAQ or graduate from a specified institute of higher learning (IHL).
Requirements and specified IHLs
What you need to know | Details |
|---|---|
Requirement | You must pass both of these subjects:
|
Specified IHLs: Graduated before 1 January 2019 |
|
Specified IHLs: Graduated on or after 1 January 2019 |
|
Frequently asked questions (FAQs)
What if I did not pass or was exempted from the required audit module for my SCAQ-equivalent qualification?
You will not meet the professional examination requirement if:
You did not pass the specified audit module (such as FAE Elective: Advanced Auditing and Assurance or Advanced Audit and Assurance for ACCA); or
You were exempted from the required module as you completed an equivalent module in your entry-level qualifications (such as your degree).
To meet the requirement, you can either:
Contact your foreign professional body to take the required module
Write to ISCA to take the Singapore Accountancy Commission's (SAC) Professional Programme: Assurance module
Note: This only applies if you hold an international qualification recognised as equivalent to SCAQ but did not pass the required module.