The ATO’s Role

• Identify the training and development needs of the Candidate
• Provide development opportunities for Candidates
• Monitor and review development activity

Training Principal

The ATO appoints a Training Principal who will supervise the training of Candidates, and determine if Candidates have reached the required standard.

The Training Principal will be responsible for: 

• Gaining, complying with and maintaining Singapore CA Qualification ATO status
• Acting as the first point of contact with ISCA
• Delivering Singapore CA Qualification training within the organisation
• Ensuring that there are appropriate resources to support Candidates’ training
• Administering the Training Agreements with Candidates
• Approving and assigning Approved Mentors for Candidates
• Confirming the Candidate’s fulfilment of the Practical Experience requirements

Approved Mentor

The Approved Mentor will review the Candidates’ Record of Practical Experience and Competence (RPEC). The RPEC form can be found in the Candidate's Portal.

An Approved Mentor will be:

• contractually employed by an ATO. There may be exceptional cases for an External Mentor;
• a senior staff with knowledge of the Candidate’s work and training undertaken; and
• a member of a professional accountancy body that is recognised by IFAC with at least 3 years of post-professional qualification experience.

An Approved Mentor will need to:

• have an interest in developing Candidates and discuss training issues;
• carry out 6-monthly reviews with the assigned Candidates to ensure that they are able to achieve the requirements of a Chartered Accountant of Singapore. These include:
  
  • progress of study
  • time spent on Practical Experience
  • action plans from professional development workshops
  • professional development
  • ethical issues and training
  • career development

It is important to note that:

• the Approved Mentor does not need to be the Candidate’s line manager but must have access to the line manager and work undertaken by the Candidate;
• an Approved Mentor should not be responsible for more than 8 Candidates to ensure that adequate counselling is given to each Candidate on personal and professional development.

To help you understand the Accredited Training Organisation (ATO) and Practical Experience requirements, you may refer to the following guides:

Part 1 - What are Accredited Training Organisations?

Appendix 2 - Sample Training Agreement

Part 2 - What is the Practical Experience Competence Framework?

Practical Experience Guide - For Mentors

Navigating The SCAQ Portal

SCAQ Portal User Guide - For ATOs and Mentors

ATO New Application and Renewal Application Guide

The ISCA Accredited Training Organisation (ATO) Tiering Framework recognises eligible ATOs for their continued commitment to developing future-ready accountancy professionals.

As valued partners in the professional development ecosystem, ISCA ATOs play an important role in supporting learner development, encouraging examination progression, and strengthening Singapore's Chartered Accountant talent pipeline. The framework recognises these contributions through a tiered system of recognition that celebrates organisations' commitment to nurturing the next generation of Chartered Accountants.

Eligible ATOs are awarded one of three tier levels — Diamond, Platinum or Gold — and receive a corresponding Tiering Badge as a distinctive mark of recognition.

Eligible ATOs may use their awarded badge across marketing and communication collaterals including websites, brochures, event materials, presentation decks, social media posts, email signatures and other corporate communications.

The badges may be used across:

• Corporate websites  
  
• Corporate profiles and brochures  
• Recruitment advertisements and career pages  
• Presentation decks  
• Event and marketing materials  
• Social media posts  
• Email signatures  
• Other corporate communications  
  

Where appropriate, eligible ATOs may also use the descriptor: 

Recognised as a [Diamond / Platinum / Gold] Tier ISCA Accredited Training Organisation. 

Download the ATO Tiering Badge Usage Guide (PDF)

ATOs will be able to use the CA (Singapore) Accredited Training Organisation logo. It represents the organisation's ability to provide a professional environment for the mentorship of Singapore CA Qualification Candidates.

To view the full branding guide, click here.

Click here to view the whole list of ATOs. The list of ATOs does not include subsidiaries and associate firms.

Apply here.

For enquiries, please contact us at ATO@isca.org.sg