Professional Programme

 

Step-by-Step Guide

  1. Check your qualification for eligibility. 
  2. Check for possible Module Exemptions (for Accountancy degrees from Singapore autonomous universities only).
  3. Check to ensure your employer is an Accredited Training Organisation to start clocking practical experience.
  4. Check the exam schedule under the Important Dates section.
  5. Apply and enroll for the exams through the Candidate Portal.
  6. Prepare for the exam using the study resources available in the Resources section and the Candidate Portal.
  7. Read exam guidance and rules that are sent prior to the exams and ensure your laptop is in working condition for the exam.
  8. Take exam.
  9. Repeat steps 3 to 7 till you complete the Professional Programme technical modules.
  10. Enroll and take the Capstone exam after you have 2 years of practical experience.
  11. Complete and sign off your Record of Practical Experience and Competence.
  12. Apply to be a CA (Singapore).


Applicants must satisfy both the Academic and Practical Requirements outlined below. 

 

Academic Requirements

Applicants need to have one of the following:

 

1. Direct Entry Degree

Applicants must possess one of the following degrees:

Nanyang Technological University- Bachelor of Accountancy
- Master of Science in Accountancy [previously known as Master of Business Administration (Accountancy)]
National University of Singapore- Bachelor of Business Administration (Accountancy)
Singapore Management University- Bachelor of Accountancy
Singapore University of Social Sciences - Bachelor of Accountancy (part-time included)
Singapore Management University- Master of Professional Accounting
Singapore Institute of Technology- Bachelor of Accountancy

 

2. Accredited Degree or Other degrees

Applicants must possess an accredited degree or a degree that is recognised by ACRA; and have completed the Singapore CA Qualification (Foundation) programme. For a list of recognised universities or institutions, please click here for more details.

 

3. Final Year Undergraduates

Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as a final year undergraduate, and their one-time application fee will be waived.

 

Practical Requirements

To register, the applicant must be employed in an Accredited Training Organisation (ATO). The ATOs issue a Training Agreement and assign an Approved Mentor to their Candidates.

The Singapore CA Qualification consists of six modules:  

 Module Name
Capstone Integrative Business Solutions (IB)
Technical Financial Reporting (FR)
Assurance (AS)
Business Value, Governance & Risk (BG)
Taxation (TX)
Ethics & ProfessionalismEthics & Professionalism (EP)
(No Examinations) 

Taxation Module

Exemption from taking the Taxation module of the Professional Programme has been offered since September 2020. Candidates from NUS, NTU, SMU, SIT and SUSS who have taken the relevant Taxation modules in the academic years listed in the table below are eligible to apply. 

Apply via the Singapore CA Qualification Candidate Portal. 

PP - Exemption (Tax)

Exemptions will be granted to applicants if they achieve a pass grade for the Tax modules as stated above.

 

Financial Reporting Module

Bachelor of Accountancy 

From January 2023, candidates may apply for exemption from taking the Financial Reporting module of the Professional Programme. Candidates from NTU, NUS, SIT, SMU and SUSS who have taken the relevant modules listed in the table below and have graduated from 2022 onwards are eligible to apply for the exemption.

Apply via the Singapore CA Qualification Candidate Portal.

PP - Exemption (FR BA)

 

Master of Accountancy

From 1 July 2023, candidates may apply for exemption from taking the Financial Reporting module of the Professional Programme. NTU and SMU candidates who have taken the modules listed below and have graduated from 2023 onwards are eligible to apply for the exemption.

Apply via the Singapore CA Qualification Candidate Portal.

PP - Exemption (FR MA)

 

Impact on reciprocal membership with other accountancy professional bodies

Candidates who have completed the Singapore CA Qualification, may be eligible to apply for reciprocal membership with other accountancy professional bodies, subject to the respective reciprocal membership requirements. 
 
It is important to note that the receiving professional body may not recognise the module exemptions for reciprocal membership applications. Candidates may need to fulfil any additional requirements as prescribed by the receiving professional bodies.
 
For enquiries related to such reciprocal membership requirements, please approach the respective professional body directly.

Practical Experience is a key component of the Professional Programme. Candidates are required to accumulate a minimum of 450 working days across 3 years of core work experience in an Accredited Training Organisation (ATO) under the guidance of an Approved Mentor. The User Guide and Candidate Handbook will provide you with more information.
ItemFees
Module FeesNon-StudentStudents4
Professional Programme Module Examinations S$ 1062.75 per moduleS$ 763.00 per module
Professional Programme Examination (Re-sit)S$ 545.00
Professional Programme Module Exemption FeeS$ 545.00
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)2 
S$ 130.80


ItemFees
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 FeeS$ 163.50 per module
Re-activation Fee (from suspended candidature status)3  All outstanding fees

1 From November 2020, Final-year Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and final year undergraduates from any discipline from all universities who have completed the Foundation Programme, do not need to graduate before signing up for the Professional Programme. They can take the Professional Programme as a final year undergraduate, and their One-time Application Fee will be waived.

2Candidates are encouraged to complete the Ethics & Professionalism (EP) Modules during the first year of their Candidature. Enrol via the Singapore CA Qualification Candidate Portal .

3Candidates may request for a breakdown of outstanding fees. Please email to SCAQ@isca.org.sg

4Students 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:

  • Candidates who signed up for the Foundation or the Professional Programme before 1 September 2016 pay S$ 981 (inclusive of GST) for each module. However, this fee does not apply to Candidates who have been suspended before or after 1 September 2016, including suspension which have been lifted from 1 September 2016.
  • 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.

E-examinations

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 All year round
Ethics & Professionalism Modules Enrolment 15 January 2024 - 31 March 2024
Examination Enrolment Window*15 January 2024 - 31 March 2024

 

Examination Dates

E-Examination with Remote Proctoring

 
Integrative Business Solutions (IB)18 June 2024, 9.00am to 1.30pm
Assurance (AS)19 June 2024, 9.00am to 12.15pm
Business Value, Governance and Risk (BG) 20 June 2024, 9.00am to 12.15pm
Financial Reporting (FR) 21 June 2024, 9.00am to 12.15pm 
Taxation (TX) 24 June 2024, 9.00am to 12.15pm

 

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 QualificationAll year round
Ethics & Professionalism Modules Enrolment 1 July 2024 - 30 September 2024
Examination Enrolment Window*1 July 2024 - 30 September 2024

 

Examination Dates

E-Examination with Remote Proctoring

Integrative Business Solutions (IB)2 December 2024, 9.00am to 1.30pm
Taxation (TX)3 December 2024, 9.00am to 12.15pm
Financial Reporting (FR)5 December 2024, 9.00am to 12.15pm
Assurance (AS)9 December 2024, 9.00am to 12.15pm 
Business Value, Governance and Risk (BG) 10 December 2024, 9.00am to 12.15pm

 

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

Apply here 

 

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