Associate Pathway

You are eligible to apply for Associate (ISCA) membership if you have a recognised accounting degree or an equivalent professional accounting qualification. The official designation of Associate members is "Associate (ISCA)".


Direct Entry Degrees

Accounting degrees listed as appropriate for direct entry to the Professional Programme of the Singapore CA Qualification

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Other Accounting Degrees*

Accounting degrees recognised by the Institute

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Other Accounting Qualifications*

Professional accountancy qualifications recognised by the Institute

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Singapore CA Qualification (SCAQ)

Candidates who are in the SCAQ Foundation and Professional Programme

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Additional requirements for overseas applicants:

  1. Applicants from a recognised accountancy body
    • Applicants will need to obtain a letter of good standing from their membership body stating that there is no disciplinary record or outstanding complaint instituted against them.
  2. Applicants from a recognised overseas degree
    • Applicants will need to provide an employer letter attesting to their work experience, covering a minimum period of six months. The employer letter should be issued on an official company letterhead, signed by an authorised representative, and include the following details:

-     Applicant’s job title and responsibilities during the period of employment.

-     Duration of employment, indicating the start and end dates (if applicable).

-     Contact information of the authorised representative.

-     If the letter is not in English, an official translated version would need to be furnished.

How to Apply

Create an account on the ISCA eServices portal

Click on “Apply for Membership/Credential, select “Associate (ISCA)” radio button

Fill up the online application form

Upload a copy of the following supporting documents:

  1. Singapore NRIC or Passport (for foreigners)
  2. Degree/Professional Qualification Certificate
  3. Degree/Professional Qualification Transcript
  4. Character Reference Form (See screenshot for required information)
    • First referee: CA (Singapore) or full member of a recognised accountancy body
    • Second referee: Present Employer (immediate past employer if employed with current employer for less than 6 months)
    • Please provide 2 character references by completing the character references fields online. Once completed, please click on the “Preview and Print” button to print out the Character References Form for signature. The signed form is required to be uploaded at the document upload section.
  5. For overseas applicant (if applicable):
    • a letter of good standing from home membership body; or
    • a letter from the employer verifying 6 months of work experience for the applicant
  6. Deed Poll (if applicable)

Payment and application submission.

We will notify you of the outcome within 8 to 10 weeks upon submission of all necessary supporting documents and payment.

Additional information:

  1. Reclassification to CA (Singapore) via the Transitional Arrangements - You must be approved as an Associate (ISCA) by 31 December 2018 and satisfy the conditions of the Transitional Arrangements for reclassification to CA (Singapore) within the specific timelines applicable to you

Mandatory Completion of ISCA Professional Ethics Courses

New Associate (ISCA) are required to complete the ISCA Professional Ethics Courses (e-learning) within the first year of admission to membership. Those who have completed the ISCA Pre-Admission Course, or will be completing the Singapore CA Qualification (SCAQ) Programme or ISCA Professional Business Accountant (PBA) Programme may be exempted.

ISCA Professional Ethics Courses:

Note: E006i: Ethics for Associate (ISCA) is no longer offered. Applicants need to complete both E014i and E016i (previous version E008i)


The CPE hours from the ISCA Professional Ethics Courses can be counted towards meeting the CPE requirements in the next calendar year (second year as an Associate).

The e-learning courses will be valid for 6 months from the date of registration. No further extensions or refunds will be allowed.


 Application submitted before 1 MayApplication submitted between 1 May and mid-NovApplication submitted after mid-Nov
Admission Fee

S$109                            S$109                             S$109

(Waived for Singapore CA Qualification Candidates)

Annual Subscription FeeS$218S$109S$218
(Waived for Singapore CA Qualification Candidates)


Fees are inclusive of GST

  1. The application fee is non-refundable regardless of the outcome of the application or if the application is withdrawn after submission.
  2. The annual subscription fee payable for application submitted between 1 May and mid November will be pro-rated to half of the total annual subscription fee. Application submitted after mid-Nov will include payment for annual subscription fee for next calendar year.
  3. For more information on the Membership Fee Structure, click here.

Frequently Asked Questions

Associate (ISCA) will enjoy the affiliation and a sense of belonging to an established accountancy body. The membership will enable you to gain access to professional development resources, get discounts on Continuing Professional Education (CPE) or conferences, and enjoy networking and career opportunities.  Such support will enhance your career development, keeping you abreast of the latest accounting standards and business developments that is deemed crucial to all employers of their accounting and finance professionals.

As an Associate (ISCA), you will be able to:

• Receive employers’ recognition as a credible accountancy professional adhering to the ISCA Code of Professional Conduct and Ethics.
• Leverage the Associate (ISCA) designation as a member of an established accountancy body.
• Develop your knowledge and enhance your skills with numerous courses and events.
• Capitalise on ISCA's technical guidance, latest news and developments, and useful resources.
• Broaden your network by connecting with over 32,000 like-minded members.
Fill up the details of your two character referees in the online application form. Once the details are keyed in, you will see an option for you to ‘Preview and Print” the character reference form at the bottom of the page. You may print the form and get your character referees to sign on the form. Upload the completed form with the rest of your supporting documents in the ‘document upload’ section. 

Applicants for admission as an Associate (ISCA) do not need to take an examination. However, they must meet one of the following criteria:

  • Completion of a recognised accounting degree;
  • Completion of the final examination of a recognised professional qualification; or
  • Current status as a Singapore CA Qualification candidate.
Overseas applicants are not required to have any working experience in Singapore. However, they must provide either:
  1. A letter of good standing from their local membership body, confirming no disciplinary record or outstanding complaints against them.
  2. An employer letter certifying at least six months of work experience. The letter should be on official company letterhead, signed by an authorised representative, and include the following details:
  • Job title and responsibilities during the employment period.
  • Duration of employment, including start and end dates (if applicable).
  • Contact information of the authorised representative.
  • If the letter is not in English, an official translated version must be provided.

To apply as Associate (ISCA), Singapore CA Qualification candidates will need to indicate their consent to be admitted as Associate (ISCA) when they enroll for the qualification. Existing candidates can also submit an application online via the eServices portal.

CPE is applicable to Associate members with effect from 1 January 2017. For Associates (ISCA), at least 60 CPE hours over a rolling three-year period, of which 30 hours must be verifiable. A minimum of 10 verifiable hours, including 2 verifiable hours of ethics, must be completed each year.

Members who hold a specialisation credential (e.g. ISCA Financial Forensic Professional Credential) have to complete a minimum of 8 verifiable hours relevant to their specialised areas each year, which can be counted towards fulfilling  the CPE requirements of an Associate (ISCA).

Please click here for more details

Accredited degrees in accountancy are degrees that are approved and listed for direct entry to the Singapore CA Qualification. Recognised accounting degrees are degrees that are recognised for admission as Associate (ISCA). Recognition does not have equal status to accreditation as there is no formal evaluation on the quality of the university. Recognition is an approach to place reliance on the internal quality assurance of the university which has been accredited by the local government or other locally recognised accreditation bodies. 

A certificate will be issued free-of-charge once your membership is approved. An email will be sent to you once your certificate is ready for collection.

Click here for more details.

Contact the Members Services Centre at or 6597 5533, and we will assess your accounting degree. Assessment will be on a case-by-case basis.

Alternatively, candidates can complete the Foundation level of the Singapore CA Qualification Programme to fulfil the Associate (ISCA) admission requirements.