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Find out more about the SCAQ Foundation Programme requirements, eligibility, modules, fees and more.
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Learn MoreISCA issued EP 200 (Revised on 1 June 2023) Anti-Money Laundering and Countering the Financing of Terrorism – Requirements and Guidelines for Professional Accountants in Singapore to adopt the anti-money laundering and countering the financing of terrorism (AML/CFT) requirements which are included in the Accountants (Prevention of Money Laundering and Financing of Terrorism) Rules 2023. These requirements are applicable to professional accountants in public practice and professional firms preparing for or carrying out transactions which are considered high risk.
Learn MoreISCA Issues FRB 3 (Revised April 2024) Classification of Liabilities as Current or Non-current (Amendments to SFRS(I) 1-1). FRB 3 (Revised), published on 30 October 2020, guides readers in understanding and applying the amendments to SFRS(I) 1-1 Presentation of Financial Statements issued in 2020 (“2020 amendments”) to certain common scenarios in Singapore such as long-term loans with callable clauses and term loans with rollover facilities. FRB 3 (Revised April 2024) has been issued to incorporate the clarifications (“2022 amendments”) to the 2020 amendments for SFRS(I) 1-1, which together with the 2020 amendments, would be effective for annual reporting periods beginning on or after 1 January 2024 retrospectively. One salient clarification is on the classification of liabilities with the right to defer settlement which are conditional on the compliance with specified conditions (commonly known as covenants). Only covenants which an entity must comply with on or before the end of the reporting period will affect a liability’s classification as current or non-current.
Learn MoreISCA Issues Audit Bulletin 4 Non-Consolidation Of Subsidiaries - Considerations For The Auditor’s Report. In ACRA’s Audit Regulatory Report 2023 one area of concern highlighted is where an audited parent entity does not present consolidated financial statements as required by FRS 110 Consolidated Financial Statements. In such situations, the auditor needs to assess if this calls for a modification to the audit opinion. This audit bulletin highlights key considerations for the auditor when assessing the effects of non-consolidation of subsidiaries on the auditor’s report, including illustrative examples on the types of audit opinions that may be issued.
Learn MoreThe Institute of Singapore Chartered Accountants (ISCA) is the national accountancy body of Singapore.
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Learn more about how to embark on an illustrious journey with the Singapore CA Qualification
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Singapore’s National Chartered Accountant Qualification
The Singapore CA Qualification is the national CA qualification, developed by the Singapore Accountancy Commission (SAC) in 2013. Upon completion of the programme, Candidates can apply for full membership at the Institute of Singapore Chartered Accountants (ISCA) to be conferred the designation, Singapore Chartered Accountant.
Internationally Recognised
The Singapore CA Qualification is globally recognised and internationally portable. Through the Reciprocal Agreements with members of Chartered Accountants Worldwide (CAW), the most prestigious group of professional bodies, the Singapore CA Qualification is mutually recognised with world-renowned chartered accountant qualifications in Australia, New Zealand, Ireland, Scotland, and the United Kingdom.
Reciprocal Membership Agreements have been signed with Chartered Accountants Australia and New Zealand (CA ANZ), Chartered Accountants Ireland (CAI), the Institute of Chartered Accountants of Scotland (ICAS) and the Institute of Chartered Accountants in England and Wales (ICAEW).
A Mutual Recognition Agreement has also been signed with CPA Australia.
Professional Qualification with an Asian Perspective
The qualification comes with a curriculum that imparts cutting-edge technical skills. It also weaves together elements that meet the needs of Singapore and the Asian market, making this a truly unique accountancy programme.
Wide Career Options
The Singapore CA certification offers wide career options in any industry, including leadership positions in C-Suite roles.
Your Pathways to the Singapore CA Qualification
The Qualification is open to holders of diverse academic backgrounds, ranging from recognised accountancy degrees to non-accountancy degrees, local Polytechnic Diplomas, and undergraduates. Have a look at the Chart below to determine your pathway to the Singapore CA Qualification:
Three steps to complete the CA Singapore Journey