Please click here to proceed with the online registration for Associate Membership.

You would need to  submit your NRIC, academic / professional qualification certificate and transcript(s). Please note that all documents have to be certified true copy by a CA (Singapore) or a full member from any of the recognised professional bodies.

Alternatively, you may bring the documents to our office at ISCA House for certification. Please bring along the original and a set of photocopied documents for us to certify the documents.

Application for Associate Membership is via online. Please click here to proceed with the online registration for Associate Membership

The 1st character reference has to be a current CA (Singapore) or a full member of a recognised professional body.

The 2nd character reference refers to your present employer, or if not employed, the immediate past employer.

In order for your application to be processed, the fee stated is required to be paid. You can make the payment online via three options: 

1. Credit Card
2. Paypal
3. Cheque

Passing the Pre-Admission Course (PAC) does not automatically reclass/convert your Associate Membership to a CA (Singapore).

Under the Transitional Arrangements, to be eligible for reclassification to CA (Singapore), you will need to fulfill the conditions of the Transitional Arrangements with the timelines applicable to you :

1. Approved as an Associate (ISCA);
2. Attended and Passed the 5 days PAC;
3. Possess at least 3 years post qualification or 5 years pre-post qualification relevant working experience;
4. Proficiency in Local Tax and Law (the alternative to this criteria is to possess 2 years of relevant local working experience

Once the above requirements are fulfilled, you will need to complete the CA (Singapore) Application Form and submit the original application form together with the supporting documents:

1. 1. Singapore NRIC (for Singaporeans or Singapore PR) / Employment Pass, S Pass or Passport (for foreign applicants)
      
      
   2. Academic Certificate (University Accountancy Degree / Professional Qualification Certificate)
      
      
   3. Academic Transcript(s)
      
      
   4. Testimonials from previous and current employers
      • Original or certified true copies of testimonials covering your working experience up to 1 month prior to the date of your application (covering 3 or 5 years working experience).
      • Each testimonial should be presented on the company's letterhead specifying the period of your employment, with the exact commencement and cessation dates, your job title and a detailed description of duties.
        
        
   5. A copy of the PAC results notification letter
      
      
   6. Signed Character Referee Form

Relevant working experience refers to one or more accounting/finance technical skills acquired. These generally include auditing and assurance, finance, financial accounting, financial risk management, financial planning, insolvency and reconstruction, taxation, management accounting and academia. Relevant work experience can be in any sector or industry as long as your job scope includes accounting/finance functions.

For the fulfilment of 5 years pre and post qualification experience, please note that the criteria requires a minimum of 1 year post qualification experience.

Your working experience need not be obtained from a local-based company. Overseas relevant working experience will also be considered. In addition, only full-time relevant work experience will be accepted.

The typical processing time for applications upon the submission of all necessary supporting documents and payment is 8-10 weeks. 

You will be informed of your application status via the email address provided in your submitted application. 

In the event that your application does not meet the admission criteria, there is no refund for the admission fee paid for the application. Only the subscription fee will be refunded.  

Accountancy professionals in business and finance can enhance their competencies by completing the ISCA PBA programme and be conferred the ISCA PBA designation which validates their expertise, knowledge and experience that is valued by employers and the industry.

With the global business landscape changing at an accelerating pace, accountancy professionals are required to continuously update their technical knowledge and deepen their skill sets. The ISCA PBA programme is designed to equip accountancy professionals in business with emerging skill sets and knowledge to handle dynamic business situations by focusing on practical business cases. It is aligned with the ISCA Professional Accountants in Business (PAIB) Framework.

The CA (Singapore) designation remains the highest form of professional designation conferred by the Institute, with its stringent eligibility criteria unchanged.  Accountants in business who do not intend to take the Singapore CA Qualification and become CA (Singapore) are offered an alternative pathway to build competencies for their career progression. The ISCA PBA designation is an enhanced designation for Associate (ISCA), recognising the competencies and experience of professional accountants in business (PAIBs). Accountancy professionals who are not ISCA members can take up the ISCA PBA Programme and apply for Associate (ISCA) membership. Upon completion of the Programme and accumulating three (3) years of post-qualification relevant work experience, they will be conferred the ISCA PBA designation.

Existing Associate (ISCA) approved on or before 1 October 2019 and who have acquired at least five (5) years of post-qualification relevant work experience can apply for the ISCA PBA designation under the grandfathering scheme. To apply for the ISCA PBA designation, you will need to submit an online application before the end of the grandfathering scheme, i.e. by 31 December 2021. Click here for more information.

Post-qualification refers to period after graduating from a recognised accounting qualification for Associate (ISCA) admission.

Relevant work experience refers to one or more accounting/finance technical skills acquired. These generally include auditing and assurance, finance, financial accounting, financial risk management, financial planning, insolvency, taxation, management accounting and academia. Relevant work experience can be in any sector or industry as long as the job scope includes accounting/finance functions.

Associates who cannot meet the grandfathering scheme requirements may complete the ISCA PBA Programme and acquire at least three (3) years of post-qualification relevant work experience to apply for the ISCA PBA.

If your accounting degree/qualification is from a foreign university with no coverage on Singapore Tax and Law, you must complete additional bridging modules – Singapore Tax and Law under the ISCA PBA programme.

For one to be conferred the ISCA PBA designation, he/she must be an ISCA member. This is to ensure that, like all other ISCA members, he/she will uphold the ethical and professional standards. Therefore, applicants who have completed the ISCA PBA Programme will need to apply for the Associate (ISCA) membership concurrently when applying to be ISCA PBA.

Admission fee and annual membership subscription fee for Associate (ISCA) who is an ISCA PBA is $100 and $200 (before GST) respectively.

Application fee for the use of “ISCA PBA” designation is $100 (before GST) for those who have completed the ISCA PBA Programme. This will be waived off for application received in 2020.

For applicants who have completed the ISCA PBA Programme, a one-time application fee of $107 (inclusive of GST) is charged to cover additional administrative costs in processing the application for the use of the ISCA PBA designation.

The character references form is part of the online application form. The details of the two (2) character referees will need to be filled up in the online application form. It will be auto populated into the required format, which can be printed out for applicants to obtain the signatures of their respective referees and then be uploaded to their online application. 

To maintain the ISCA PBA designation annually, Associate (ISCA) members must:

• Maintain ISCA membership in good standing;
• Pay an annual membership subscription fee of $200;
• Complete at least 60 CPE hours per triennium, of which there should be at least 10 verifiable CPE hours per year, including 2 verifiable hours of ethics; and
• Agree to abide by the Institute (Membership and Fees) Rules and ISCA Code of Professional Conduct and Ethics Pronouncements

The ISCA PBA designation needs to be maintained together with your Associate (ISCA) membership. If your ISCA membership is removed due to non-renewal of membership, your ISCA PBA designation will also be revoked. Non-renewal of ISCA membership or failure to comply with the CPE requirements and other conditions will result in the removal of names from the Membership Register.

The reinstatement of ISCA membership will automatically reinstate the ISCA PBA designation. For more information, please refer here: https://isca.org.sg/member-services/membership-renewal/returning-to-membership/

As the national professional accountancy body, ISCA strives to be inclusive by creating more pathways for individuals to enter the accountancy profession. By expanding the admission criteria for Associate (ISCA), more accounting professionals can be affiliated with ISCA and be supported in their professional development before they attain the full qualification of CA (Singapore). As they represent a valuable talent pool contributing to the Singapore accountancy profession, it is important to ensure that these aspiring accountants belong to a professional body that upholds professional and ethical standards.

Associates (ISCA) are individuals working in the accountancy sector with an accounting degree or an equivalent accounting qualification but have yet completed the Professional Programme of the Singapore CA Qualification (formerly known as the Singapore Qualification Programme) to qualify as CA (Singapore). The Associate (ISCA) membership is open to local and foreign accounting graduates with a recognised accounting degree and members of other recognised professional accountancy bodies.

Associate (ISCA) will enjoy the affiliation and a sense of belonging to an established accountancy body. The membership will enable you to gain access to professional development resources, get discounts on Continuing Professional Education (CPE) or conferences, and enjoy networking and career opportunities.  Such support will enhance your career development, keeping you abreast of the latest accounting standards and business developments that is deemed crucial to all employers of their accounting and finance professionals. 

Applicants for Associate (ISCA) must be from a recognised accounting degree or a recognised professional accounting qualification or must be deemed to have satisfied the Singapore CA Qualification (Foundation) (formerly known as the Singapore QP Foundation Programme) or its equivalence by the relevant authorities.

To apply as Associate (ISCA), Singapore CA Qualification (formerly known as the Singapore Qualification Programme) candidates will need to submit an application online. Please refer to Associate Pathway page for more information.

A list of recognised accounting degrees has been published on the ISCA website. Please click here to view the list. If your accounting degree is not on the list, you may contact the Members Services Department at membership@isca.org.sg or 6597 5533, and we will assess your accounting degree.  Assessment will be on a case-by-case basis. 

Accredited degrees in accountancy are degrees that are approved and listed by the Singapore Accountancy Commission as appropriate for direct entry to the Singapore QP. Recognised accounting degrees are degrees that are recognised for admission as Associate (ISCA). Recognition does not have equal status to accreditation as there is no formal evaluation on the quality of the university. Recognition is an approach to place reliance on the internal quality assurance of the university which has been accredited by the local government or other locally recognised accreditation bodies. 

CPE is applicable to Associate members with effect from 1 January 2017. For Associates (ISCA), at least 60 CPE hours over a rolling three-year period, of which 30 hours must be verifiable. A minimum of 10 verifiable hours, including 2 verifiable hours of ethics, must be completed each year.

Refer to the CPE Requirements page for more information.

*Full member of ACCA or CPA Australia at the time when the Transitional Arrangements were announced on 1 April 2013

For more information on the Transitional Arrangements please refer to the Transitional Arrangements FAQ. 

Associates (ISCA) will need to fulfil the following requirements before they can apply as CA (Singapore):

• Satisfy the conditions of the Transitional Arrangements within the specified timelines; or
• Complete the Singapore CA Qualification (formerly known as Singapore QP)
• If you are not covered under the Transitional Arrangements, you will need to fulfil the entry requirements to enrol into the Singapore CA Qualification. If your degree is not accredited for direct entry to the Professional Programme component of the Singapore CA Qualification but is comparable to a three-year undergraduate degree, you must complete the Singapore CA Qualification (Foundation) (formerly known as Singapore QP Foundation Programme) in order to embark on the Professional Programme. More information can be found on the Singapore CA Qualification website. Should you have any queries, please contact ISCA Pathways Development and Qualifications (PDQ) team at   singaporecaqualification@isca.org.sg .

Please click here for the Affiliate Pathway FAQs. 

The RMAs allow for membership reciprocity between eligible members of ISCA and these three professional accountancy bodies. Without having to fulfill additional professional or educational requirements, ISCA members who hold the CA (Singapore) designation and have completed the Singapore CA Qualification programme can apply to be a Chartered Accountants Ireland, ICAEW or ICAS member.  Similarly, a Chartered Accountants Ireland, ICAEW or ICAS member can apply to become a full member of ISCA and be conferred the CA (Singapore) designation, which is recognised as a mark of professional excellence and a pre-requisite for being a public accountant in Singapore. Under the RMAs, ISCA recognises both the professional examinations and practical experience training of Chartered Accountants Ireland, ICAEW and ICAS members such that they do not need to pass an aptitude test in local tax and law for membership admission.

ISCA signed the RMAs with ICAEW and ICAS respectively on 4 April 2017 and Chartered Accountants Ireland on 18 November 2017.  The RMAs are valid for a period of five years from the date of signing.

ISCA is open to establishing more reciprocity agreements with other leading professional accountancy bodies. As part of the Chartered Accountants Worldwide group of chartered accountancy bodies, our priority would be to discuss RMA arrangements with the founding members of Chartered Accountants Worldwide.

If you have at least five years of full membership as a CA (Singapore), you can complete an Examination of Experience under the ICAEW Pathways to Membership. Click here for more information on the eligibility criteria. 

Alternatively, you can consider taking the Singapore CA Qualification to avail yourself for the recognition under the reciprocal membership agreement (RMA) route. We believe that with the RMAs with Chartered Accountants Ireland, ICAEW and ICAS, and potentially with other professional bodies in the future, more will be encouraged to pursue the Singapore CA Qualification to gain greater career mobility and have access to an extended professional network.

There is no minimum number of years of membership required. You are eligible to apply for CA (Singapore) membership under the RMA route if you have obtained the Chartered Accountants Ireland, ICAEW or ICAS membership through the normal education and training route or through approved credit or scheme arrangements.

ICAEW members who have qualified for ICAEW membership through another reciprocal membership agreement/pathway scheme will be considered on a case by case basis.

No, the RMA is only applicable to Chartered Accountants Ireland, ICAEW or ICAS members with active membership status at the time of application.

Yes, if you are a member in good standing and have obtained the Chartered Accountants Ireland, ICAEW or ICAS membership through the normal education and training route or through approved credit or scheme arrangements.

Eligible Chartered Accountants Ireland, ICAEW or ICAS members will need to submit the CA (Singapore) application form online  with all the following supporting documents:

• Singapore NRIC (for Singaporeans or Singapore PR) / Employment Pass, S Pass or Passport (for foreign applicants)
• Professional Qualification Transcript and Certificate
• Letter of good standing from Chartered Accountants Ireland, ICAEW or ICAS stating that there is no disciplinary record or outstanding complaints instituted against the member

Please refer to the fee page for more information

Yes, you can use the designation “Chartered Accountant of Singapore” or “CA (Singapore)” on your business card upon approval of your CA (Singapore) application.

The public accountant (PA) registration is administered by the Accounting and Corporate regulatory Authority (ACRA). There are certain requirements as prescribed by ACRA, some of which include practical experience, proficiency in local laws and the completion of the ISCA Public Practice Programme. You may refer here for more information on the requirements.

If you have satisfied the CPD requirements and obligations relating to membership of Chartered Accountants Ireland, ICAEW or ICAS, ISCA will recognise this as meeting its own CPE requirements.