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)

  • At least 30 CPE hours over a rolling three-year period, of which 15 hours must be verifiable
  • A minimum of 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

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)
  • 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

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
  • 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.

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)
  • A minimum of 8 verifiable hours relevant to the member's specialised area(s) must be completed each year
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

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

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

Affiliates (ISCA)

(with effect from 1 January 2017)

Associates (ISCA)

(with effect from 1 January 2017)

CA (Singapore)

1st 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

2nd 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

3rd 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

4th 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

CPE Audit