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!

Auditing Standards, Pronouncements and Methodology
Course CodeCourse TitleCPE HoursTraining Mode
ADT199Audit Process for Standalone Entities - Overview and Application14Classroom
ADT030vTypes of Audit Report3.5Live Webinar
ADT039vAuditors' Consideration of Client Internal Controls3.5Live Webinar
ADT045vAudit Communication (Management Representation Letters, Management Letters and Internal Control Deficiencies)3.5Live Webinar
ADT052Audit of Related Parties and Related Party Transactions3.5Classroom
ADT127Audit of Statutory Boards and Government-linked Companies7Classroom
ADT133Audit of Internal Control under SOX and PCAOB requirements 7#Classroom
ADT142Navigating Singapore's Audit Standards with Precision: Interpretations of SSAEs, SSREs, SSRSs, AGSs, SAPs and SAPNs7Classroom
ADT130Audit of Property, Plant and Equipment3.5Classroom
ADT139Audit of Government Grants under SB-FRS/FRS 20 and its related Interpretations and Guidance3.5Classroom
ADT128vOverview of Essential Singapore Standards on Auditing14Live Webinar
ADT165Mastering Inventory Audits: Key Highlights and Practical Considerations7Classroom
ADT157Audit of Charities7Classroom
ADT182vIdentifying, Assessing and Responding to the Risks of Material Misstatement in accordance with SSA 315 (Revised 2021) and SSA 3303.5Live Webinar
ADT183vAudit Planning and Materiality – The first step for an efficient and effective audit3.5Live Webinar
ADT185Audit Completion Procedures – The Dos and Don’ts3.5Classroom
ADT188vAuditing of Accounting Estimates, including Fair Value Measurement7Live Webinar
ADT193vAuditor’s Report - understanding of the various SSA’s requirements3.5Live Webinar
ADT194vCommon Audit Inspection Findings & Practical Ways to Address Them7Live Webinar
ADT195vAudit Sampling – effective and efficient audit testing3.5Live Webinar
ADT190SSA 315 (Revised) – What are the changes and how do they impact planning and risk assessment for audits7Classroom
ADT197vPerforming Audit Engagements from Start to End3.5Live Webinar
ADT132vAudit of Non-Profit Entities7Live Webinar
ADT296vAuditing Standards Update 2024 (New)3.5Live Webinar
ADT295Cryptocurrency Accountability: Addressing Audit Assertions (New)3.5#Classroom

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

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

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Jan to Dec 2024


*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)