SCAQ Academy

Chartered Accountants Lab is launching on 9th January 2024! Find out more!

ISCA Corporate Membership benefits all your staff at the price of $981 (w/GST) only (value worth over $3,500)! Find out more

Explore the 5 areas to advance digital transformation. Match your role from 12 possible digital superhero roles. Which one are you? Find out now!

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Singapore CA Qualification

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Foundation Programme

Find out more about the SCAQ Foundation Programme requirements, eligibility, modules, fees and more.

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Professional Programme

Find out more about the SCAQ Professional Programme requirements, eligibility, modules, fees and more.

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Accredited Training Organisations

Find out how to become an Accredited Training Organisation under the SCAQ.

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Membership

ISCA offers membership for both professional accountants and students.

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Corporate Membership

Be at the forefront of business and practice insights by equipping your business and staff with enriching information and benefits that you do not want to miss out on today!

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Individual Membership

Find out more about pathways to ISCA membership such as CA Singapore, ISCA PBA, Specialisation credentials, experienced professional, associate, affiliate and student member

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Membership Renewal

All ISCA members (except for Life Members who are not Public Accountants) are required to renew their membership each year.

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Resource Library

Access our latest IS Chartered Accountant Journal and Business Insights

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Chartered Accountants Lab

Be in tune with timely updates and in-depth analysis of accounting and business issues.

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Guide to Digital Journal

Access and navigate the ISCA digital journal through an illustrative a step-by-step guide.

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Standards & Guidance

Welcome to ISCA’s centralised Knowledge Centre! Here you will find the latest news on developments in the technical front. You will also discover relevant and useful resources aimed at empowering our members with knowledge in core and other disciplines.

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Ethics Pronouncements

ISCA issued EP 200 (Revised on 1 June 2023) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore to adopt the anti-money laundering and countering the financing of terrorism (AML/CFT) requirements which are included in the Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023. These requirements are applicable to professional accountants in public practice and professional firms preparing for or carrying out transactions which are considered high risk.

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Financial Reporting Bulletins

Is the ‘market value’ of a property the same as its ‘fair value’? FRB 10 explains both concepts and provides guidance on what management should do in assessing the appropriateness of the reported value for financial reporting purposes. This FRB also includes an example to illustrate the application of highest and best use as the valuation premise.

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Financial Reporting Guidances

ISCA Issues FRG 4 Accounting Considerations For A Special Purpose Acquisition Company (SPAC) Under SGX SPAC Listing Framework In recent years, SPACs have gained popularity as an alternative vehicle for a private company to achieve a stock exchange listing without going through its own initial public offering (IPO). Cognisant that the accounting of a SPAC transaction could be more complex than for a traditional IPO, ISCA has developed Financial Reporting Guidance 4 (FRG 4) to provide guidance on key accounting considerations for SPACs under the SGX SPAC Listing Framework.

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