Frequently-asked Questions


Financial forensic accountants are equipped with key accounting and specialised skills such as financial information analysis, investigation, evidence examination and reporting in relation to relevant laws and regulations. They are engaged by both public and private sectors, including law enforcement agencies, regulatory authorities, financial institutions and advisory firms that offer financial forensic services.

Read the ISCA Journal Article: "Combating White-Collar Crime?" to get more insights on the capabilities and knowledge that are required of today's investigators and forensic accountants.

For professional accountants, the Qualification will provide you with knowledge extended and skill sets you need to prevent and detect financial crime, safeguarding organisations against losses arising from such crimes. For existing financial forensic professionals, you will deepen your knowledge and skill sets, and receive professional recognition for having the requisite competencies to work in financial forensics upon conferment of the Financial Forensic Professional (FFP) credential.

Read the ISCA Journal Article: "Forensic Data Analytics - No Longer Just a Supplementary Tool" to find out more about the future skill sets expected of investigators and the growing use of digital tools in financial investigations.

For ISCA FFA Qualification graduates who have no or minimal relevant financial forensic experience, they could apply for entry level positions in financial forensic professional services firms or the public sector. The contents covered by ISCA FFA Qualification form the knowledge base for these graduates to pick up practical competencies in such entry level job roles. Besides technical knowledge and relevant experience, individual attributes such as communications, digital literacy, analytical skills and sense making are also key considerations for employers in determining the suitability of a candidate. 

The knowledge obtained from the qualification could also lead to an expansion of existing job roles. Based on a recent graduate survey (total 14 respondents), 14.3% of respondents have gained an expansion in job scope or increase in job responsibilities.

For those with some years of relevant financial forensic experience, they could apply for non-entry level positions such as managerial and above. However, they should note that the job requirements and employers’ expectations may differ widely. Besides technical knowledge and relevant experience, individual competencies and soft skills such as leadership, communications, resourcefulness and analytical skills are also key considerations for employers in determining the suitability of a candidate. 

For reference, the following are examples of job roles and organisations which are considered as financial forensic-related work: 

Public sector

1. Law enforcement agencies (e.g. Corrupt Practices Investigation Bureau, Commercial Affairs Department of Singapore Police Force, Inland Revenue Authority of Singapore)
2. Financial regulatory authority such as Monetary Authority of Singapore

Private sector

1. Financial institutions (e.g. banks, insurance companies)
2. Professional services firms that offer financial forensic accounting and forensic advisory related services

Qualification Information

The trainers are a team of experienced financial forensic professionals from KPMG Singapore. 

The candidate should be able to complete the Qualification within a year if he or she takes 2 modules per examination session and successfully passes the examinations.

Candidates can choose to take selected modules in the Qualification depending on their needs.

Upon completion of each module, the candidate will receive an official endorsement to indicate that they have completed the module. 

Candidates who successfully complete each module will also be issued with the module’s digital badge. ISCA Digital Badge are secure, web-enabled credentials containing verified information about your professional achievements. Upon successful completion of all 4 modules, candidates will be issued with the ISCA FFA Qualification’s digital badge. Find out more about ISCA Digital Badges here.

FFA digital badges

Candidates who have completed the Singapore Management University (SMU) ACCT425 Forensic Accounting and Investigation module are eligible for exemption from the corresponding Forensic Accounting and Investigation module for the ISCA FFA Qualification.

To qualify for module exemption, candidates must:

  1. Submit a detailed academic transcript (and degree scroll for graduates) as proof of completion of ACCT425 module in their ISCA FFA Qualification online application; and 
  2. Pay the module exemption fee, if applicable.

Module exemption fee for accredited module(s):

  1. For Students* – The module exemption fee is waived for candidates who successfully complete all remaining FFA Qualification modules before graduating from the accredited IHL. (*Students refer to candidates who are currently pursuing formal tertiary education in the accredited IHLs.)
  2. For Non-students – A fee of $500 (excluding prevailing GST) per exempted module applies.

    Upon approval of the application, candidates can proceed to register for other module workshops and exams. 

    Current SMU undergraduates will be eligible to graduate from the ISCA FFA Qualification upon completion of their SMU undergraduate programme.

    While there are no pre-requisites to be fulfilled for the programme, we would recommend that the modules be taken in the following order:

    Forensic Accounting and Investigation

    Digital Forensics

    Financial Crime

    Professional Requirements

    Please click here for more information on the qualification structure.

    If you have a degree in accountancy related discipline or equivalent, you will meet the entry requirements to commence the programme. However, if your degree is in other disciplines, you will require 1 year of full-time recent work experience in financial forensics before you could enrol in the programme. 

    Please click here to find out more on entry requirements.

    The ISCA FFA Qualification is a part-time programme with 2 or 3 consecutive days of compulsory workshops for Modules 1, 2 and 3.

    Our learning approach is a blended model that combines the benefits of both instructor-led workshops and online courseware, accessible through our user-friendly ISCA Learning Management System. The blended learning approach offers a flexible and interactive learning environment that empowers learners to tailor their learning experience to their individual needs.

    You may access the Scope of Content of the following modules in the respective hyperlinks:

    Forensic Accounting and Investigation 

    Digital Forensics

    Financial Crime

    Professional Requirements

    There are no maximum number of attempts. Candidates are allowed to re-attempt the module examination for the unsuccessful module at a re-examination fee of S$856 per module (inclusive of GST) and are NOT required to re-attend the workshops. Candidates may register for the re-attempt of the unsuccessful module examination at any available exam session within their candidature period.

    These are the average pass rates for each module based on all the exam sessions held from Year 2018 to 2023:


    Passing Rate

    Entry Requirements

    We use the list of recognised accountancy degrees for ISCA Associate membership as a guide for processing ISCA FFA Qualification applications. For degrees that fall outside this list, we will assess them using internationally recognised reference sources, to determine whether they are comparable to a three-year undergraduate degree. 
    We will only accept applications submitted with the academic and other required documents to perform a detailed assessment to determine whether the applications meet the ISCA FFA Qualification entry requirements. Hence, we are unable to assess and provide advice on the recognition of qualifications over email or phone. 

    You may only apply upon completion of your degree qualification, provided that your degree qualification also meets our entry requirements. The entry requirements state that applicants are required to have at least a recognised bachelor’s degree or equivalent in an Accountancy related discipline or other degrees with one year full-time and recent relevant work experience in financial forensic-related fields.

    Please click here to find out more on entry requirements.

    Yes, but you are required to submit the following documents together with the rest of the required documents for ISCA’s review and assessment:

    1. Letter of Notification / Certification on successful completion of degree qualification
    2. Full academic result slip(s)

    You may click here to submit the online application form.

    Workshop and Examination

    The workshops last between 1 to 2 consecutive days for Modules 1–3.

    Yes, candidates who have registered for the exam session of Module 1, 2 and 3 must attend the compulsory workshops that will be held at least one month prior to the exam. Attendance will be taken at the start of the morning and afternoon (after lunch) sessions of the workshops.

    We strongly encourage candidates to select a workshop/examination session that best fits their work commitments. No deferment of examination is allowed.

    Candidates who wish to take the next available examination session are required to attend the workshop conducted one (1) month prior to the examination session.

    Please click here for the latest updates to our workshop and examination schedule.



    Yes, you can include the time spent on taking the ISCA FFA Qualification as part of your CPE hours. The duration spent in workshops and examinations for all modules can be considered as verifiable hours. As Module 4 consists of self-study only, the duration of the examination will be counted as verifiable hours, while the time spent doing self-study may be counted as non-verifiable hours. Please click here for more information on verifiable and non-verifiable CPE hours.

     For FCA (Singapore) or CA (Singapore) who is a public accountant, please note that the category of the CPE hours clocked under Module 1, 2 and 3 will be classified under “Others”, while that under Module 4 will be under “Ethics and Professionalism” (Category 2).


    Fees and Funding Support

    Please click here for the estimated fees for completion of the Qualification.


    NTUC Union Training Assistance Programme (UTAP) 

    Funding period: until 31 May 2025

    Under UTAP, NTUC members enjoy 50% *unfunded course fee support, capped at $250 each year, for courses supported by UTAP. NTUC members aged 40 and above can enjoy higher funding support up to $500 per individual each year, capped at 50% of unfunded course fees, for courses attended between 1 July 2020 to 31 December 2025. For more information on the UTAP, please click here

    Who can apply?
    All NTUC members can apply for UTAP. However, the following criteria must be met to be eligible for UTAP:

    1. Paid-up union membership before course commencement, throughout whole course duration and at the point of claim
    2. Course by training provider must be supported under UTAP, and training must commence within the supported period
    3. Course must not be funded through company sponsorship or other types of funding
    4. *Unfunded course fee must be S$20.00 and above
    5. Member must achieve a minimum of 75% attendance for each application and sat for all prescribed examination(s), if any
    6. UTAP application must be submitted within 6 months after course completion

    *Unfunded course fee refers to the balance course fee payable after applicable government subsidy. This excludes GST, registration fees, misc. fees etc. 

    Please click here for the UTAP Application Guide and FAQs. To submit for UTAP claims, please visit

    Should you have queries on UTAP, you can email to or call NTUC Membership Hotline at 6213 8008.

    Candidates are only required to pay for the modules they have registered for the examination session. Existing candidates will receive an email notification on the commencement of examination registration for the upcoming examination session.

    Candidates are to register via an online examination registration form and pay an examination registration fee via credit card within the stipulated window period. Upon successful receipt of examination registration fee, candidates will receive an invoice/receipt via email.

    The ISCA FFA Qualification workshops and examinations schedule is available here.

    ISCA Financial Forensic Professional (FFP) Credential

    Yes, you may also take the modules on a modular basis. A certificate of completion will be issued upon passing the examination of each module.

    ISCA members are highly regarded as holding the highest standards in ethical and professional conduct. As a member of ISCA, you are subject to membership requirements such as compliance with ethics and Continuing Professional Education (CPE) requirements in order to stay updated and professionally qualified.

    ISCA members holding the ISCA FFP credential will be committed to developing and maintaining the professional competence necessary, in the public interest, to perform their role within the financial forensics field. This credential is a testament to your dedication, experience, and expertise in this specialised field.

    Click here to find out more.


    If you meet the prevailing ISCA membership admission requirements, you are welcomed to join ISCA as a member before completing the ISCA FFA Qualification. Please click here for more information about ISCA membership. Otherwise, you may join after completing the Qualification and meeting the conditions to be conferred the ISCA FFP credential.
    If you are not already an existing ISCA member, you must apply for ISCA membership after completing all four modules of the ISCA FFA Qualification and acquiring at least three years of recent and relevant years of work experience in financial forensic related fields to be conferred the ISCA FFP credential. All ISCA membership applications are subject to the prevailing membership admission requirements.

    Professional Qualification (PQ) Portal

    With the enhanced PQ Portal, you can easily do everything online - from applying and enrolling in workshops and exams to downloading study materials and certificates. No more paperwork needed!

    The following services are available through the PQ Portal:

    • Apply for a new professional qualification
    • Track application status
    • View your candidate status and candidate validity period
    • Enrol for modules and track your progress
    • Download study materials
    • Print certificates and transcripts
    • View workshops and exams schedule
    • Make payments and view invoices/receipts

    For more information, you may refer to the PQ Portal User Guide - Accessing the PQ Portal.

    For new users of ISCA eServices portal, you will need to create an account first before you access the PQ Portal:

    • Go to the ISCA eServices Portal to create a new account. Follow the instructions sent to your email address and activate your account
    • Once you are logged in to the eServices Portal, you will see the “Professional Qualification (PQ) Portal” link on the left navigation menu. Click the link
    • Fill in the required information in the “Edit Profile” form before you navigate to the PQ Portal
    For existing eServices account holders please contact us here or call us at 6597 5533 for assistance.

    To update personal particulars and employment information, please navigate back to the eServices Portal and update the information under “My Profile”. You may refer to the PQ Portal User Guide - Accessing the PQ Portal for more information on accessing the eServices Portal to update your personal particulars and employment histories.

    The application will be automatically saved as a draft when you closed the form. Please access the saved draft from “My Applications” tab. 

    Corporate Candidate refers to an Individual who is sponsored by his/her company to pursue a professional qualification.​

    Corporate User refers to the company’s representative who will initiate a new application and make payments for the Corporate Candidate’s application, module enrolments and Annual Candidature Fee.​

    Both the Corporate User and Corporate Candidate will need to create an ISCA eServices account to navigate the PQ Portal.​

    3 Steps to complete an application:

    1. Corporate User to initiate a new corporate application and add selected candidate(s) into the application​
    2. Corporate Candidate to provide details of the application​
    3. Corporate User to complete and make payment for the application

    You can refer to the PQ Portal User Guide - Application for more details.

    Your company may have yet to pay for the module enrolment fee. Please contact your company’s Corporate User. Candidate will not be able to download the module certificate if the module fee is outstanding.
    Please go to ‘My Payments’ and check if there is any outstanding payment (e.g. Annual Candidature Fee). If you are a Corporate Candidate, please check with your company if they have made payments for all the fees.

    Payment mode for self-sponsored individual candidate: PayPal. PayPal allows you to make payment via credit/debit card without creating a PayPal account. 

    Payment mode for Corporate User to sponsor their candidates: PayPal, Cheque/GIRO or Vendor@Gov (for eligible government agencies only).

    ISCA Library

    At the ISCA Library, we provide access to three main reading reference books for your convenience. If you prefer to own your copies or need other reference textbooks, you may purchase them from the authorised book vendor here. Please refer to the table below for the main reading reference books available in the ISCA Library, located at Level 2 Reading Lounge, ISCA House.

    ISCA Financial Forensic Accounting (FFA) Qualification – Main Reading References

    Module Title ISCA Library
    Forensic Accounting and Investigation Forensic Accounting and Fraud Investigation for Non-experts
    (3rd edition)
    Forensic Accounting and Investigation Managing the Risk of Fraud & Misconduct
    Digital Forensics EnCase Computer Forensics -- The Official EnCE: EnCase Certified Examiner Study Guide
    (3rd edition)


    The books are accessible for reading within the Level 2 Reading Lounge at ISCA House. Candidates are not allowed to borrow or take away books from the ISCA House.

    If you wish to browse a specific FFAQ's reference book, we recommend notifying us at at least 2 working days in advance. This allows us to reserve the book for your use on the day you plan to visit, ensuring its availability during your visit.