CPE Requirements

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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)	At least 30 CPE hours over a rolling three-year period, of which 15 hours must be verifiable A minimum of 5 verifiable hours, including 2 verifiable hours of ethics, must be completed each year
Associate (ISCA) (With effect from 1 January 2017)	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
CA (Singapore) or FCA (Singapore)	At least 120 CPE hours over a rolling three-year period, of which 60 hours must be verifiable A minimum of 20 verifiable hours, including 2 verifiable hours of ethics, must be completed each year
CA (Singapore) or FCA (Singapore) who is a public accountant	Same CA (Singapore) or FCA (Singapore) as above Compliance with ACRA's CPE requirements in respect of the application or renewal of the certificate for registration as public accountants.
Member-in-retirement (MIR)	On voluntary basis

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
Year of renewal	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
Year of renewal	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
Year of Renewal	Affiliates (ISCA) (with effect from 1 January 2017)	Associates (ISCA) (with effect from 1 January 2017)	CA (Singapore)
1^st Year	For the purpose of audit, the CPE requirements commence from the next calendar year	For the purpose of audit, the CPE requirements commence from the next calendar year	For the purpose of audit, the CPE requirements as a CA (Singapore) commence from the next calendar year
2^nd Year	At least 5 verifiable hours, including 2 verifiable hours of ethics	At least 10 verifiable hours, including 2 verifiable hours of ethics	At least 20 verifiable hours, including 2 verifiable hours of ethics
3^rd Year	At least 10 verifiable hours for the period A minimum of 5 verifiable hours, including 2 verifiable hours of ethics, must be completed each year	At least 20 verifiable hours for the period A minimum of 10 verifiable hours, including 2 verifiable hours of ethics, must be completed each year	At least 40 verifiable hours for the period A minimum of 20 verifiable hours, including 2 verifiable hours of ethics, must be completed each year
4^th Year	At least 30 CPE hours for the triennium, of which 15 hours must be verifiable A minimum of 5 verifiable hours, including 2 verifiable hours of ethics, must be completed each year	At least 60 CPE hours for the triennium, of which 30 hours must be verifiable A minimum of 10 verifiable hours, including 2 verifiable hours of ethics, must be completed each year	At least 120 CPE hours for the triennium, of which 60 hours must be verifiable A minimum of 20 verifiable hours, including 2 verifiable hours of ethics, must be completed each year

For more information on the period covered in each year's audit, please refer to

Global Mindset, Asian Insights

CPE Requirements

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