CA (Singapore) who is providing public accountancy services, i.e. the audit and reporting on financial statements, must first register with the Accounting and Corporate Regulatory Authority (ACRA) as a public accountant. A public accountant is a person who is registered or deemed to be registered with ACRA as a public accountant.
How to apply
If you wish to register as a public accountant with ACRA, you may log in to the ISCA eServices portal to request for a certificate of good standing for purpose of registration as public accountant. The electronic certificate will be sent via email within 5 to 7 working days from the date of completed submission of required documents.
To be eligible for registering as a public accountant, you must meet the following registration requirements:
(i) at least 21 years old;
(ii) satisfy the prescribed requirements relating to:
(b) Practical experience;
(c) Membership in any professional accountancy body or organisation;
(d) Continuing Professional Education (CPE); and
(e) Course on ethics and professional practice subjects, i.e. the ISCA Public Practice Programme
(iii) are or will carry on the public practice of accountancy in Singapore;
(iv) are or will maintain an office or place at which your services may be engaged; and
(v) are or will make yourself available to work on behalf of any member of the public.
Certificate of Good Standing
Under "My Membership", click on "Other Membership Request"
Select "Certificate of Good Standing for purpose of registration as a Public Accountant"
Retrieve Certificate of Good Standing in the ISCA eService portal
The PDF copy of the Certificate of Good Standing will be available under "Letter of Good Standing", in the ISCA eServices portal, 3 to 5 days after submission of the request.
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Upon confirmation by ACRA on the approval of your registration as public accountant, you will need to make a top-up payment for the annual subscription fee and your membership designation will change to "CA (Singapore) who is a public accountant" in the ISCA Register of Members.
|Registration approved by ACRA before 1 July||Registration approved by ACRA on or after 1 July|
|Top-up of Annual Subscription Fee||S$428.00||S$214|
Fees are inclusive of GST. For more information on the Membership Fee Structure, click here.