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Upon completion of the Financial Reporting (FR) module, candidates will be able to demonstrate knowledge and apply the Singapore Financial Reporting Standards (International) (SFRS(I)) to produce a complete set of financial statements for an entity. They will also be able to explain and advise on the application of the SFRS(I), demonstrating appropriate professional judgment in the process.

Lecturer: Alton Neo

Enrol FR

Upon completion of the Assurance (AS) Module, candidates will be able to analyse, exercise judgment, evaluate and conclude on the assurance engagement, and other audit and assurance issues in the context of best practice and current developments in Singapore and internationally. The module addresses a wide variety of issues that a Chartered Accountant of Singapore may encounter. It develops the candidates' understanding of professional and ethical considerations as well as ensuring they have a broad understanding of the regulatory environment in Singapore. The module covers procedures in practice management, including quality control and the acceptance and retention of professional engagements; the audit of financial statements including planning, managing, evidence and review, as well as other assignments and reporting.

Lecturer: Titus Kuan

Enrol AS

Upon completion of the Business Value, Governance and Risk (BG) module, candidates will be able to demonstrate a sound understanding of the basis upon which corporate value is created, maintained sustainably (eg sound investment decisions) and protected (eg by avoidance of excessive concentration of power and lack of scrutiny of management). Candidates will be able to assess how governance arrangements may prevent long-term dysfunctional behaviour. The module addresses risk management as a key factor in governance and strategy. It develops skills from previous studies in asset valuation in the context of wider considerations of capital investment appraisal, including strategic investment decisions, taking into account underlying financial risk management concepts for effective and responsible decision making.

Lecturer: Kelvin Song

Enrol BG

Upon completion of the Taxation (TX) module, candidates will be able to deal with the Singapore taxation issues that a general purpose accountant (ie an accountant other than one specialising in the provision of tax advice) is likely to encounter, such as income tax from self-employment; employment and investments; the corporation tax liability of individual companies and groups of companies; stamp duty; the goods and services tax liability of businesses; and the types of tax incentives available. Candidates should also be able to appreciate tax planning opportunities under domestic taxation laws. Candidates will also be expected to understand international taxation and comparative tax treatments for financial risk management.

Lecturer: Yvonne Goh

Enrol TX

This capstone module will develop Candidates' ability to identify business issues and opportunities, and use their knowledge, skills, values, and judgment acquired from the Ethics and Professionalism module, four technical modules, and practical work experience to develop integrative business solutions for relevant stakeholders groups. Higher-order knowledge and skills are required to assess strategic positions, business performance, and governance, as well as identify viable options, recommend appropriate plans to achieve strong organizational performance, and provide sustainable value-added solutions.

The modulate requires Candidates to critically analyse business issues and demonstrate strong analytical skills through interpreting and evaluating multidisciplinary business case study/studies.

Lecturer: Kelvin Song

Enrol IB