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:

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. Undergraduates

Bachelor of Accountancy undergraduates from NUS, NTU, SMU, SIT and SUSS, and 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 an 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:  

Click here to check your exemptions!

Alternatively, you can take a look at the exemption guides:

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 acad emic years listed in the table below are eligible to apply. 

Apply via the Singapore CA Qualification Candidate Portal.  

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.

Master of Accountancy

From 1 July 2023, candidates may apply for exemption from taking the Financial Reporting module of the Pro fessional 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.

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.

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

December 2024 Examinations

Syllabus Handbook 

Singapore CA Qualification Syllabus Handbook

Examination Resources

Apply here 

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