CPE Requirements
Please refer to the table below for the CPE requirements applicable to each membership category.
Membership Category | CPE requirements |
Affiliate (ISCA)/ AAT (Singapore) (With effect from 1 January 2017) |
|
Associate (ISCA) (With effect from 1 January 2017) |
Members who hold a specialisation credential (e.g. ISCA Financial Forensic Professional Credential) have to complete a minimum of 8 verifiable hours relevant to their specialised areas each year, which can be counted towards fulfilling the CPE requirements of an Associate (ISCA). |
CA (Singapore) or FCA (Singapore) |
Members who hold a specialisation credential (e.g. ISCA Financial Forensic Professional Credential) have to complete a minimum of 8 verifiable hours relevant to their specialised areas each year, which can be counted towards fulfilling the CPE requirements of a CA (Singapore) or FCA (Singapore). |
CA (Singapore) or FCA (Singapore) who is a public accountant |
Members who hold a specialisation credential (e.g. ISCA Financial Forensic Professional Credential) have to complete a minimum of 8 verifiable hours relevant to their specialised areas each year, which can be counted towards fulfilling the CPE requirements of a CA (Singapore) or FCA (Singapore). |
Associate (Specialist) |
|
Member-in-retirement (MIR) |
|
Members shall declare their CPE compliance status annually upon the renewal of ISCA membership.
Affiliates and Associates will need to declare their CPE compliance status annually commencing from 2018's membership renewal.
How does the rolling three-year period work?
Each rolling three-year period is the preceding three years from the year of renewal. For example, for your 2016 membership renewal, the CPE compliance declaration would cover the rolling three-year period from 2013 to 2015. Refer to the illustration table below.
Year of renewal |
CPE Year |
||||
2013 |
2014 |
2015 |
2016 |
2017 |
|
2016 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
|
|
2017 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
||
2018 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
For Affiliates and Associates, the first rolling 3-year period is from 1 January 2017 to 31 December 2019. Refer to illustration table below.
Year of renewal |
CPE Year |
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2017 |
2018 |
2019 |
2020 |
2021 |
|
2018 |
CPE Year 1 |
|
|||
2019 |
CPE Year 1 |
CPE Year 2 |
|||
2020 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
|
|
2021 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
|
|
2022 |
CPE Year 1 |
CPE Year 2 |
CPE Year 3 |
Refer to the table below for a sample illustration on the CPE requirements applicable for newly admitted members.
Year of Renewal |
CPE requirements for newly admitted members |
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Affiliates (ISCA) (with effect from 1 January 2017) |
Associates (ISCA) (with effect from 1 January 2017) |
CA (Singapore) |
|
1st Year |
|
|
|
2nd Year |
|
|
|
3rd Year |
|
|
|
4th Year |
|
|
|
For more information on the period covered in each year's audit, please refer to
CPE AuditShare this Page
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