Foundation Programme

Step-by-Step Guide

  1. Check your qualification for eligibility against our recognised universities list and polytechnic list. 
  2. Check for possible Module Exemptions based on the available module exemption guides.
  3. Check the exam schedule under the Important Dates section.
  4. Apply and enroll for the exams through the Candidate Portal.
  5. Prepare for the exam using the study resources available in the Resources section and the Candidate Portal.
  6. Read exam guidance and rules that are sent prior to the exams and ensure your laptop is in working condition for the exam.
  7. Take exam.
  8. Repeat steps 3 to 7 till you complete the Foundation Programme and move on to the Professional Programme.

 

Applicants with any of the following are eligible for the Foundation programme:

  • Accredited degrees
  • Other recognised degrees
  • Undergraduates (effective from 1 July 2017)
  • Recognised polytechnic diploma

 

Accredited Degrees

The following are accredited degrees:

National University of Singapore- Bachelor of Business Administration
University of London- Bachelor of Science in Accounting and Finance

- Bachelor of Science in Accounting with Law

- Bachelor of Science in Banking and Finance
Royal Melbourne Institute of Technology University- Bachelor of Business (Accountancy) (including full-time and part-time programmes)
University of Portsmouth- Bachelor of Arts (Honours) in Accountancy and Financial Management
University of Essex- Bachelor of Science (Honours) in Accounting and Finance
Murdoch University- Bachelor of Business in Accounting

 

Other Recognised Degrees

Applicants with other degrees are also eligible provided the degree is recognised by the Accounting and Corporate Regulatory Authority (ACRA). ACRA recognises degrees that are comparable to a three-year undergraduate degree using internationally recognised reference sources. Please check your degree here.

If you do not find your university in the list, write to us at scaq@isca.org.sg.

 

Undergraduates

Undergraduates of degrees recognised by ACRA are eligible (effective from 1 July 2017). These degrees are comparable to a three-year undergraduate degree using internationally recognised reference sources.

 

Recognised Polytechnic Diploma

Holders of a recognised Polytechnic Diploma can apply. Holders can either apply directly into the Foundation Programme or can enrol into the ACRA-NP Advanced Diploma in Accountancy which shares the same centralised examinations as the Foundation Programme.

Eligible Polytechnics:

  • Ngee Ann Polytechnic
  • Nanyang Polytechnic
  • Singapore Polytechnic
  • Temasek Polytechnic
  • Republic Polytechnic
ItemFees
Module FeesNon-StudentsStudents5
Foundation Programme Module Examinations S$ 408.75 per moduleS$ 327.00 per module
Foundation Programme Module Examinations (Re-sit)S$ 218.00 per module
Foundation Programme Module Exemption Fee3 S$ 218.00 per module
Foundation Programme Module Exemption Assessment Fee Not chargeable w.e.f 1 July 2020
Ethics & Professionalism Module:
E005i: Relevance of Ethics Pronouncement 100 to Professional Accountants (E-Learning) (effective from 1 July 2021)2
S$ 100.83
Ethics & Professionalism Module:
E016i: Ethics Pronouncement 200: An Overview (E-Learning)
S$ 130.80

Other FeesFees
One-time Application Fee1  S$ 109.00
Annual Candidature Fee (due and payable on 30 June 2024) S$ 109.00 per year
Late Examination Enrolment Fee S$ 109.00 per module
Request for Examination Deferment FeeS$ 109.00 per module
Examination Results Appeal Fee S$ 163.50 per module
Re-activation Fee (from suspended candidature status)  All outstanding fees

1From July 2020, undergraduates from any recognised university who apply as a new candidate into the Singapore CA Qualification Foundation Programme will have their One-time Application Fee waived.

2Candidates can enrol for the Ethics & Professionalism (EP) Modules during the first year of their Candidature via the Singapore CA Qualification Candidate Portal.

3Module Exemption Fees are waived for Candidates with Accredited degrees.

4Candidates may request for a breakdown of outstanding fees. Please email to SCAQ@isca.org.sg.

5Students refer to candidates who are currently pursuing formal tertiary education (full or part-time) in Institutes of Higher Learning (IHLs) at the point of exam enrolment. This will be pegged to the graduation date in the application form

 

Note:

  • All Fees shown are inclusive of GST and are non-refundable
  • These fees exclude tuition fees charged by the Registered Learning Organisations
  • Fees are subject to change without prior notice

The following universities are eligible for module exemptions. Have a look at the exemption guides:

 

Local Universities

Nanyang Technological University

National University of Singapore

Singapore Institute of Technology

Singapore Management University

Singapore University of Social Sciences

 

Foreign Universities

Coventry University

Curtin University of Technology

Hofstra University

Institut Europeen d'Administration des Affaires (INSEAD)

James Cook University

Leeds University

Macquarie University

McGill University

Monash University

Multimedia University

Murdoch University

Ohio State University

Polytechnic University of the Philippines

Royal Melbourne Institute of Technology

San Francisco State University

Swinburne University of Technology

Thammasat University

The Australian National University

The University of British Columbia

The University of Manchester

The University of Melbourne

The University of New South Wales

The University of Queensland

The University of Sheffield

The University of Western Australia

Tulane University

Universiti Utara Malaysia

University of Bedfordshire

University of Birmingham

University of Bradford

University of Bristol

University of California, Berkeley

University of Durham

University of Essex

University of Exeter

University of Hertfordshire

Universiti Kebangsaan Malaysia (UKM), The National University of Malaysia

University of London

University of London (Royal Holloway)

University of Madras

University of Nottingham

University of Portsmouth

University of Reading

University of South Africa

University of the Assumption

Universiti Sains Malaysia, Malaysia

Universiti Tunku Abdul Rahman

University of Toronto

University of Warwick

 

Professional Bodies / Others

ACCA

CPA Australia

ISCA

HKICPA

Tax Academy of Singapore

 

For Undergraduates and Graduates with foreign degrees that are not listed above, you can complete the Module Exemption Request Application Form and email to us with all the relevant supporting documents (password-protect).  Alternatively, for more enquiries,  please send us an email at SCAQ@isca.org.sg

 

Principles of Financial Reporting (PFF) Module

Candidates may apply for exemption from taking the PFF module of the Foundation Programme. Candidates from NP, NYP, SP and TP who have taken the relevant modules listed in the table below and have graduated from 2023 onwards are eligible to apply for the exemption.

Apply via the Singapore CA Qualification Candidate Portal.

FP PFF exemption

Examinations are administered on the e-exam platform, Cirrus. Familiarise yourself with the system before taking the exam using the Examination Guidelines and Rules document.


Remote Proctored E-Examination

Candidates will take the exams in a location of their choice with internet connectivity, using their own laptops.  Candidates will be monitored via their computer's webcam using Artificial Intelligence. There is no change to the format of the exam.

 

There are some new rules and requirements that you are required to be familiar with. Please read the Exam Disciplinary Policy for Exam Takers.

June 2024 Examinations

Enrolment 
New Candidate Application: Singapore CA Qualification (Foundation) All year round
Ethics & Professionalism Modules Enrolment 15 January 2024 - 31 March 2024
Examination Enrolment Window15 January 2024 - 31 March 2024

 

Examination Dates

E-Examination with Remote Proctoring

 
Financial Management (FMF) 18 June 2024, 2.00pm to 5.15pm
Principles of Financial Reporting (PFF) 19 June 2024, 2.00pm to 5.15pm
Advanced Financial Reporting (AFF)
20 June 2024, 2.00pm to 5.15pm
Singapore Taxation (TXF)
21 June 2024, 2.00pm to 5.15pm 
 Accounting for Decision Making (ADF)24 June 2024, 2.00pm to 5.15pm
Assurance (ASF) 25 June 2024, 2.00pm to 5.15pm

 

Results 
Examination Results Release DateTo be advised
Deadline of Appeal on Examination To be advised
Appeal OutcomeWithin 7 working days upon receipt of appeal form and payment

 

December 2024 Examinations

Enrolment 
New Candidate Application: Singapore CA Qualification (Foundation)All year round
Ethics & Professionalism Modules Enrolment 1 July 2024 - 30 September 2024
Examination Enrolment Window1 July 2024 - 30 September 2024

 

Examination Dates

E-Examination with Remote Proctoring

 
Financial Management (FMF) 2 December 2024, 2.00pm to 5.15pm
Advanced Financial Reporting (AFF)3 December 2024, 2.00pm to 5.15pm
Principles of Financial Reporting (PFF) 4 December 2024, 2.00pm to 5.15pm
Assurance (ASF) 5 December 2024, 2.00pm to 5.15pm 
Singapore Taxation (TXF) 6 December 2024, 2.00pm to 5.15pm
Accounting for Decision Making (ADF)9 December 2024, 2.00pm to 5.15pm

 

Results 
Examination Results Release DateTo be advised
Deadline of Appeal on Examination To be advised
Appeal OutcomeWithin 7 working days upon receipt of appeal form and payment

 

Have all your queries answered through the Singapore CA Qualification Candidate Handbook.

Study Guide and Syllabus (Learning Outcomes)

Principles of Financial Reporting

Advanced Financial Reporting

Assurance

Accounting for Decision Making

Singapore Taxation

Financial Management

 

Examination Resources

 Examination PapersExaminer's Report
Principles of Financial Reporting (PFF)Dec 2023Dec 2023

Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021
Advanced Financial Reporting (AFF)Dec 2023Dec 2023
 Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021
Assurance (ASF)Dec 2023Dec 2023
 Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021
Accounting for Decision Making (ADF)Dec 2023Dec 2023
 Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021
Singapore Taxation (TXF)Dec 2023Dec 2023
 Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021
Financial Management (FMF)Dec 2023Dec 2023
 Jun 2023Jun 2023

Dec 2022Dec 2022
 Jun 2022Jun 2022
 Dec 2021Dec 2021
 Jun 2021Jun 2021

 

Additional References

QtyISBNTitleAuthorPublisherYearEdition
Module Name: Principles of Financial Reporting (PFF)
19781265578022Financial Accounting (International)J. David Spiceland, Wayne  Thomas, Don HerrmannMcGraw-Hill20226th
OR9781264364657Financial Accounting, eBOOK    
29789813319165Intermediate Accounting IFRS Standards EditionDavid Spiceland, Mark Nelson, Wayne Thomas, Jennifer Winchel, Pearl Tan, Bernardine Low, Kin Yew LowMcGraw-Hill20243rd
OR9789813319172Intermediate Accounting IFRS Standards Edition (eBOOK)    
       
Module Name: Advanced Financial Reporting (AFF)
19789813319165
Intermediate Accounting IFRS Standards EditionDavid Spiceland, Mark Nelson, Wayne Thomas, Jennifer Winchel, Pearl Tan, Bernardine Low, Kin Yew LowMcGraw-Hill20243rd
OR9789813319172Intermediate Accounting IFRS Standards Edition (eBOOK)    
29789814821278Advanced Financial Accounting: An IFRS® Standards ApproachPearl Tan, Lim Chu Yeong, Kuah Ee WenMcGraw-Hill20204th
       
Module Name: Singapore Taxation (TXF)
19789814838719Singapore Tax Workbook 2023/24Prof. Sum Yee LoongWolters Kluwer202326th
       
Module Name: Assurance (ASF)
19789814838146Audit and Assurance - Principles and Practices in SingaporeDr Ernest KanWolters Kluwer20215th
       
Module Name: Financial Management (FMF)
19789814962650Financial Management, Theory and Practice, An Asia EditionSer-Keng Ang, Jack Hong, Annie Koh, Eugene F. Brigham, Michael C. EhrhardtCengage20212nd
OR9788000041421Financial Management, Theory and Practice, An Asia Edition, EBOOK (1-Year Access only)    
29781265074159Principles of Corporate Finance, International EditionRichard A Brealey, Stewart C Myers and Franklin AllenMcGraw-Hill202314th
OR9781265652463Principles of Corporate Finance, (eBOOK)    
       
Module Name: Accounting for Decision-Making (ADF)
19781265714550
Cost Management, A Strategic EmphasisEdward Blocher, David Stout, Paul Juras and Steven SmithMcGraw-Hill2022 9th
OR9781264363612Cost Management, A Strategic Emphasis, (eBOOK)    
29781266191862Strategic Management (International Edition)Frank T RothaermelMcGraw-Hill20246th
OR9781266302565Strategic Management (eBOOK)    
How to Order

Place your orders at Textbook Order Link 

These come at discounted rates and are only available for Singapore CA Qualification Candidates.

Added Info Services office:
22 Yio Chu Kang Road, #01-10 Highland Centre, Singapore 545535.

Apply here

 

For any queries, please contact us at SCAQ@isca.org.sg or (65) 6749 8060