Professional Business Accountant Pathway

You are eligible to apply for the ISCA Professional Business Accountant designation if you fulfill the Associate (ISCA) admission requirements. The official designation of Professional Business Accountant is "ISCA PBA".

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 There are 2 ways to obtain the ISCA PBA designation as shown below:

Grandfathering Scheme – Experience Route

One-off grandfathering scheme until 31 December 2021 for existing Associates (ISCA)

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PBA Programme Completion Route

For applicants who have successfully completed the programme and meet the eligibility criteria

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PBA Flowchart

Frequently Asked Questions

Accountancy professionals in business and finance can enhance their competencies by completing the ISCA PBA programme and be conferred the ISCA PBA designation which validates their expertise, knowledge and experience that is valued by employers and the industry.

With the global business landscape changing at an accelerating pace, accountancy professionals are required to continuously update their technical knowledge and deepen their skill sets. The ISCA PBA programme is designed to equip accountancy professionals in business with emerging skill sets and knowledge to handle dynamic business situations by focusing on practical business cases. It is aligned with the ISCA Professional Accountants in Business (PAIB) Framework.


The CA (Singapore) designation remains the highest form of professional designation conferred by the Institute, with its stringent eligibility criteria unchanged.  Accountants in business who do not intend to take the Singapore CA Qualification and become CA (Singapore) are offered an alternative pathway to build competencies for their career progression. The ISCA PBA designation is an enhanced designation for Associate (ISCA), recognising the competencies and experience of professional accountants in business (PAIBs). Accountancy professionals who are not ISCA members can take up the ISCA PBA Programme and apply for Associate (ISCA) membership. Upon completion of the Programme and accumulating three (3) years of post-qualification relevant work experience, they will be conferred the ISCA PBA designation.
Existing Associate (ISCA) approved on or before 1 October 2019 and who have acquired at least five (5) years of post-qualification relevant work experience can apply for the ISCA PBA designation under the grandfathering scheme. To apply for the ISCA PBA designation, you will need to submit an online application before the end of the grandfathering scheme, i.e. by 31 December 2021.

Post-qualification refers to period after graduating from a recognised accounting qualification for Associate (ISCA) admission.

Relevant work experience refers to one or more accounting/finance technical skills acquired. These generally include auditing and assurance, finance, financial accounting, financial risk management, financial planning, insolvency, taxation, management accounting and academia. Relevant work experience can be in any sector or industry as long as the job scope includes accounting/finance functions.

Associates who cannot meet the grandfathering scheme requirements may complete the ISCA PBA Programme and acquire at least three (3) years of post-qualification relevant work experience to apply for the ISCA PBA.

If your accounting degree/qualification is from a foreign university with no coverage on Singapore Tax and Law, you must complete additional bridging modules – Singapore Tax and Law under the ISCA PBA programme.

For one to be conferred the ISCA PBA designation, he/she must be an ISCA member. This is to ensure that, like all other ISCA members, he/she will uphold the ethical and professional standards. Therefore, applicants who have completed the ISCA PBA Programme will need to apply for the Associate (ISCA) membership concurrently when applying to be ISCA PBA.

To maintain the ISCA PBA designation annually, Associate (ISCA) members must:

  • Maintain ISCA membership in good standing;
  • Pay an annual membership subscription fee of $200;
  • Complete at least 60 CPE hours per triennium, of which there should be at least 10 verifiable CPE hours per year, including 2 verifiable hours of ethics; and

Agree to abide by the Institute (Membership and Fees) Rules and ISCA Code of Professional Conduct and Ethics Pronouncements

The ISCA PBA designation needs to be maintained together with your Associate (ISCA) membership. If your ISCA membership is removed due to non-renewal of membership, your ISCA PBA designation will also be revoked. Non-renewal of ISCA membership or failure to comply with the CPE requirements and other conditions will result in the removal of names from the Membership Register.
The reinstatement of ISCA membership will automatically reinstate the ISCA PBA designation. For more information, please refer here