Planning ahead to fulfil your CPE requirements (for Audit Practitioners)

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CPE Requirements for Renewal as a Public Accountant

The ACRA's Practice Direction No.1 of 2021 and CPE Syllabus (Revised) set out the revised CPE syllabus and requirements which will apply to applications for registration submitted on or after 1 Jan 2023, and renewal of certificate of registration for 2023.

For the renewal of certificate of registration, public accountants are required to maintain at least 120 CPE hours in each rolling 3-year period, of which

  1. At least 90 hours* must be in structured learning in each rolling 3-year period; and
  2. At least 20 hours must be acquired through structured learning each calendar year.

*Of the 90 structured hours in each rolling 3-year period stated in point 1) above, public accountants (except for JM-PA^) are required to obtain at least 60 structured hours in Core Expertise areas as follows:

ISCA-icon-Audit & Assurance

Financial Reporting Standards and Pronouncements (Category 1)

at least 18 hours

ISCA-icon-Cat 2- Ethics & Professionalism

Ethics and Professionalism (Category 2)

at least 6 hours


Auditing Standards, Pronouncements and Methodology (Category 3)

at least 18 hours

ISCA-icon-Legal & Secretarial

Insolvency and Restructuring (Category 4)

at least 9 hours – applicable for public accountants who are also approved liquidators

IT (new) icon_1

Information Technology (Category 5)

at least 9 hours

ISCA-icon-Class Based training programmes

Remaining 9 hours in Core Expertise can be in Category 1, 2, 3 or 5 - (Not applicable for public accountants who are also approved liquidators)

Recommended Courses for Audit Practitioners

Acquire the skills and knowledge required to gain a competitive edge and build your professional development. Explore our array of courses recommended for Audit Practitioners like yourself!

Explore restructuring and insolvency courses organised by the Insolvency Practitioners Association of Singapore (IPAS).

Adopting Data Analytics in a Financial Statements Audit
Information Technology
Course CodeCourse TitleCPE HoursTraining Mode
ADT184Adopting Data Analytics in a Financial Statements Audit7Classroom
ADT192v Data Analytics for Auditors: Using Microsoft Excel to perform Data Analytics of an Audit Engagement (New)3.5Live Webinar
DGT034Personal Data Protection Audit & Compliance7Classroom
DGT071AvDatabase Management and Data Governance: Managing Your Valuable Asset14Live Webinar
DGT048vCybersecurity Literacy (Live Webinar)7Live Webinar
DGT082ChatGPT and Generative AI (New)3.5Classroom

This course has multiple CPE syllabus/categories. Please refer to course page for details.

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*JM-PA refers to those who are registered only for the purpose of becoming judicial managers and do not perform audits

For more details about the CPE requirements for public accountants, please refer to the ACRA's PRACTICE DIRECTION NO. 1 OF 2021 and CPE Syllabus (Revised). 


(Updated on 25 Nov 2022)